UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 96-2090
PAUL K. GUNDOTRA; RITA GUNDOTRA,
Petitioners - Appellants,
and
PKG FOUNDATION CORPORATION; TRADING
INTERNATIONAL MARKETS CORPORATION,
Petitioners,
versus
INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. Nos. 93-21652,
93-21653, 93-21654)
Submitted: May 26, 1998 Decided: June 18, 1998
Before ERVIN and MOTZ, Circuit Judges, and HALL, Senior Circuit
Judge.
Affirmed by unpublished per curiam opinion.
Paul K. Gundotra, Rita Gundotra, Petitioners Pro Se. Gilbert
Steven Rothenberg, Gary R. Allen, David English Carmack, Janet A.
Bradley, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Respondents.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
Paul K. and Rita Gundotra appeal from the tax court’s final
decision upholding the Commissioner’s determination of a deficiency
and addition to tax pursuant to 26 U.S.C. § 6662 with respect to
their 1989 federal income tax liability. We have reviewed the
record and the tax court’s opinions and find no reversible error.
Accordingly, we affirm on the reasoning of the tax court. Gundotra
v. Internal Revenue, Tax Ct. No. 93-21652 (U.S. Tax Ct., Oct. 24,
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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