UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 00-1803
WINFRED F. NICHOLSON,
Plaintiff - Appellant,
versus
UNITED STATES OF AMERICA, Internal Revenue
Service, Department of the Treasury,
Defendant - Appellee.
Appeal from the United States District Court for the District of
Maryland, at Baltimore. William M. Nickerson, District Judge.
(CA-99-2179-WMN)
Submitted: September 21, 2000 Decided: September 27, 2000
Before WILKINS, NIEMEYER, and TRAXLER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Winfred F. Nicholson, Appellant Pro Se. Annette Marie Wietecha,
UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
Winfred Nicholson appeals from the district court’s order
dismissing his complaints in which he sought a refund of estimated
tax payments, as well as punitive damages and injunctive relief.
We have reviewed the records and the district court’s opinion and
find no reversible error. Accordingly, although we deny the gov-
ernment’s motion for sanctions pursuant to Fed. R. App. P. 38, we
affirm on the reasoning of the district court. See Nicholson v.
United States, Nos. CA-99-2179-WMN, CA-99-3813-WMN (D. Md. June 1,
2000). 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
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