Court Opinion

ID: 217750
Source: CourtListenerOpinion
Date Created: 2011-05-31 18:27:44+00
Date Added: 2024-06-11T17:28:33.959052
License: Public Domain

Affirmed by unpublished PER CURIAM opinion.
 

  Unpublished opinions are not binding precedent in this circuit.
 

  PER CURIAM:
 

  George Ellsworth Harris appeals from the tax court’s order upholding the Commissioner’s determination of a deficiency in his 1995 income tax. We have reviewed the record and the tax court’s opinion and find no clear error. Accordingly, we affirm for the reasons stated by the tax court.
  
   Harris v. Comm’r of Internal Revenue,
  
  No. 24102-06 (U.S.T.C. Nov. 23, 2010). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
 

   AFFIRMED.