UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-2465
CHARLES VAUGHAN, individually and as Trustee
for CJC Enterprise Trust; JUDY VAUGHAN,
individually and as Trustee for CJC Enterprise
Trust,
Plaintiffs - Appellants,
and
CJC ENTERPRISE TRUST; ELC TRUST; VAUGHAN
TRUST; CJC PERSONNEL TRUST,
Plaintiffs,
versus
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Raleigh. Malcolm J. Howard, District
Judge. (CA-02-569-5-H(3))
Submitted: March 20, 2003 Decided: March 25, 2003
Before WILLIAMS and TRAXLER, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Charles Vaughan, Judy Vaughan, Appellants Pro Se. Laurie Allyn
Snyder, 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Unpublished opinions are not binding precedent in this circuit.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:
Charles Vaughan and Judy Vaughan appeal from the district
court’s order adopting the magistrate judge’s recommendation to
deny their petition to quash administrative summonses issued by the
Internal Revenue Service. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated by
the district court. See Vaughan v. United States, No. CA-02-569-5-
H(3) (E.D.N.C. Oct. 9, 2002). 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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