UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 03-1934
THOMAS E. TILLEY, IRIS M. TILLEY,
Plaintiffs - Appellants,
versus
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Middle
District of North Carolina, at Durham. Wallace W. Dixon,
Magistrate Judge. (CA-02-629-1)
Submitted: December 18, 2003 Decided: January 15, 2004
Before LUTTIG, SHEDD, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Thomas E. Tilley, Iris M. Tilley, Appellants Pro Se. Charles
Bricken, Karen Grace Gregory, 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Unpublished opinions are not binding precedent in this circuit.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:
Thomas E. Tilley and Iris M. Tilley appeal from the
magistrate judge’s order* granting summary judgment in favor of the
government in the Tilleys’ action seeking a refund of income taxes
paid for 1991, 1992, 1994, and 1995. On appeal, the Tilleys assert
two issues—both concern only Thomas Tilley’s tax liability for 1994
and 1995. We have reviewed the record and find no reversible
error. Accordingly, we affirm for the reasons stated by the
magistrate judge. See Tilley v. United States, No. CA-02-629-1
(M.D.N.C. July 11, 2003). 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
*
The parties consented to the magistrate judge’s jurisdiction
under 28 U.S.C. § 636(c) (2000).
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