UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 95-2511
In Re: WILBUR P. HOLLAR and RUTH CAROL HOLLAR,
Debtors.
_________________________
WILBUR P. HOLLAR; RUTH CAROL HOLLAR,
Plaintiffs - Appellants,
versus
UNITED STATES OF AMERICA; INTERNAL REVENUE
SERVICE,
Defendants - Appellees.
Appeal from the United States District Court for the Middle
District of North Carolina, at Greensboro. N. Carlton Tilley, Jr.,
District Judge. (CA-95-351-2, BK-93-11389C-7W)
Submitted: January 18, 1996 Decided: February 15, 1996
Before HAMILTON and LUTTIG, Circuit Judges, and CHAPMAN, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Wilbur P. Hollar, Ruth Carol Hollar, Appellants Pro Se. Thomas
Pearson Holderness, Lawrence P. Blaskopf, UNITED STATES DEPARTMENT
OF JUSTICE, Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
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PER CURIAM:
Appellant appeals from the district court's order affirming
the bankruptcy court's dismissal of this action on the basis of res
judicata. We have reviewed the record and the district court's
opinion and find no reversible error. Accordingly, we affirm on the
reasoning of the district court. Hollar v. United States, Nos. CA-
95-351-2; BK-93-11389C-7W (M.D.N.C. June 14, 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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