Court Opinion

ID: 9892795
Source: CourtListenerOpinion
Date Created: 2023-10-24 21:00:47.626976+00
Date Added: 2024-06-11T08:42:34.865804
License: Public Domain

USCA4 Appeal: 23-1062      Doc: 14         Filed: 10/23/2023    Pg: 1 of 2

                                            UNPUBLISHED

                               UNITED STATES COURT OF APPEALS
                                   FOR THE FOURTH CIRCUIT

                                              No. 23-1062

        NNABUGWU EZE,

                            Petitioner - Appellant,

                     v.

        COMMISSIONER OF INTERNAL REVENUE,

                            Respondent - Appellee.

        Appeal from the United States Tax Court. (Tax Ct. No. 21425-19)

        Submitted: October 19, 2023                                   Decided: October 23, 2023

        Before KING and WYNN, Circuit Judges, and TRAXLER, Senior Circuit Judge.

        Affirmed by unpublished per curiam opinion.

        Nnabugwu Eze, Appellant Pro Se. Janet A. Bradley, Joan Iris Oppenheimer, U.S.
        DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

        Unpublished opinions are not binding precedent in this circuit.
USCA4 Appeal: 23-1062     Doc: 14         Filed: 10/23/2023    Pg: 2 of 2

        PER CURIAM:

              Nnabugwu Eze appeals the tax court’s orders upholding the Commissioner’s

        determination of a deficiency and an addition to tax with respect to Eze’s 2015 and 2016

        federal income tax liability and denying Eze’s motion to vacate. We have reviewed the

        record and the tax court’s decisions and find no reversible error. Accordingly, we affirm

        for the reasons stated by the tax court. Eze v. Comm’r of Internal Revenue, No. 21425-19

        (U.S.T.C. Oct. 12, 2022; Nov. 3, 2022). We dispense with oral argument because the facts

        and legal contentions are adequately presented in the materials before this court and

        argument would not aid the decisional process.

                                                                                    AFFIRMED

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