UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 95-2632
WILLIAM P. BOULDEN; HATTIE G. BOULDEN,
Petitioners - Appellants,
versus
COMMISSIONER OF THE INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 94-13243)
Submitted: January 23, 1996 Decided: February 9, 1996
Before WILKINS, NIEMEYER, and LUTTIG, Circuit Judges.
Affirmed by unpublished per curiam opinion.
William P. Boulden, Hattie G. Boulden, Appellants Pro Se. Gary R.
Allen, Richard Farber, 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Unpublished opinions are not binding precedent in this circuit.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:
Appellants appeal from the tax court's decision finding a
deficiency for tax year 1991. 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. Boulden v. Commissioner
of the Internal Revenue Service, No. 94-13243 (Tax Ct. Aug. 1,
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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