UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 95-2435
WILLIAM F. WRIGHT,
Petitioner - Appellant,
versus
COMMISSIONER OF THE INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 95-1774)
Submitted: January 11, 1996 Decided: January 23, 1996
Before RUSSELL, HALL, and WILKINSON, Circuit Judges.
Affirmed by unpublished per curiam opinion.
William F. Wright, Appellant Pro Se. Gary R. Allen, Richard
Farber, Sally J. Schornstheimer, 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Unpublished opinions are not binding precedent in this circuit.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:
Appellant appeals from the tax court's order dismissing his
petition and imposing a penalty under 26 U.S.C. § 6673 (1988) based
on the frivolous nature of the allegations raised in his petition.
We have reviewed the record and the tax court's opinion and find no
reversible error. Accordingly, we affirm on the reasoning of the
tax court. Wright v. Commissioner, Tax Ct. No. 95-1774 (U.S. Tax
Ct. May 22, 1995). 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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