v. John G. Whittaker; Cecilia B. Whittaker, Pe Titioners-appellants,commissioner of Internal Revenue, Respondent-appellee, 993 F.2d 1541 (4th Cir. 1993)

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US Court of Appeals for the Fourth Circuit - 993 F.2d 1541 (4th Cir. 1993) Submitted: May 11, 1993Decided: June 8, 1993

On Appeal from the United States Tax Court. (Tax Ct.)

John G. Whittaker, Cecilia B. Whittaker, Appellants Pro Se.

Gary R. Allen, Paula Keyser Speck, United States Department of Justice, Washington, D.C., for Appellee.

USTC

AFFITMED.

Before MURNAGHAN and LUTTIG, Circuit Judges, and BUTZNER, Senior Circuit Judge.

PER CURIAM:


OPINION

John G. Whittaker and Cecilia B. Whittaker appeal from the Tax Court's decision finding a deficiency in income tax due and imposing additions to tax and increased interest. Our review of the record and the Tax Court's opinion discloses no error and that this appeal is without merit. Accordingly, we affirm on the reasoning of the Tax Court. Whittaker v. Commissioner of Internal Revenue, No. 86-15802 (U.S.T.C. Jan. 14, 1992). 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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