UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-2126
RICHARD E. SNYDER; MARION B. SNYDER,
Plaintiffs - Appellants,
v.
INTERNAL REVENUE SERVICE,
Defendant - Appellee.
On Appeal from the United States Tax Court. (Tax Ct. No. 97-24568)
Submitted: May 29, 2008 Decided: June 3, 2008
Before TRAXLER, GREGORY and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Richard E. Snyder and Marion B. Snyder, Appellants Pro Se. Thomas
J. Clark, Bethany Buck Hauser, John Schumann, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Richard E. Snyder and Marion B. Snyder appeal from the
tax court’s order determining the Snyders’ income tax liability and
penalties for 1988 and 1989, and denying their motion for
reconsideration. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated by
the tax court. See Snyder v. Internal Revenue Serv., Tax Ct. No.
97-24568 (U.S.T.C. May 11, 2007 & June 11, 2007). 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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