UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 05-1578
DAVID D. YUE; TIENJEN YUE,
Petitioners - Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 87-24414)
Submitted: October 20, 2005 Decided: October 26, 2005
Before NIEMEYER and SHEDD, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Dismissed by unpublished per curiam opinion.
David D. and Tienjen Yue, Appellants Pro Se. Eileen J. O’Connor,
Assistant Attorney General, John A. Nolet, Andrea R. Tebbets,
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Unpublished opinions are not binding precedent in this circuit.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:
David and Teinjen Yue appeal from the tax court’s order
denying their motion for leave to file a motion to vacate the tax
court’s June 1993 order dismissing their petition for
redetermination for failure to prosecute. Our review of the record
and the tax court’s orders discloses no abuse of discretion and no
reversible error. Accordingly, we deny the Yues’ motion for leave
to proceed in forma pauperis and dismiss the appeal for the reasons
stated by the tax court. Yue v. Comm’r, No. 87-24414 (U.S. Tax Ct.
Mar. 31, 2005). 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.
DISMISSED
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