UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-1066
DEBORAH A. MESSINA,
Petitioner – Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent – Appellee.
Appeal from the United States Tax Court. (Tax Court
No. 04-10926)
Submitted: September 28, 2009 Decided: October 8, 2009
Before MOTZ, KING, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Deborah A. Messina, Appellant Pro Se. Sara Ann Ketchum, Robert
W. Metzler, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
In a prior appeal, we upheld the Commissioner’s
determination of a deficiency in Deborah Messina’s 1994 income
taxes. However, based on the Commissioner’s concession that,
subject to certain limitations, Messina was entitled to a
deduction under 26 U.S.C. § 212(1) for the contingency fee paid
to her attorney, we vacated in part and remanded the case to the
tax court with instructions for that court to recompute
Messina’s tax deficiency and penalties after affording her the
deduction. The tax court has since adopted the Commissioner’s
computation of Messina’s 1994 income tax liability and penalties
for 1994, finding that the computation reflects this court’s
mandate.
Messina filed this appeal from the tax court’s orders
upholding the Commissioner’s determinations of a deficiency in
her 1994 income taxes and additions to tax and denying her
motion to vacate that order. We have reviewed the record and
find no reversible error. Accordingly, we affirm for the
reasons stated by the tax court. See Messina v. Comm’r, IRS,
Tax Ct. No. 04-10926 (U.S.T.C. June 24, 2008 & filed Sept. 25,
2008; entered Sept. 26, 2008). We dispense with oral argument
because the facts and legal contentions are adequately presented
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in the materials before the court and argument would not aid the
decisional process.
AFFIRMED
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