Notice: Fourth Circuit Local Rule 36(c) States That Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata, Estoppel, or the Law of the Case and Requires Service of Copies of Cited Unpublished Dispositions of the Fourth Circuit.joseph Francis Cunningham, Petitioner--appellant, v. Commissioner of Internal Revenue, Respondent--appellee, 110 F.3d 59 (4th Cir. 1997)
Annotate this CaseJoseph Francis Cunningham, Appellant Pro Se. Sara Ann Ketchum, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.
On Appeal from the United States Tax Court. (Tax Ct. No. 93-22176)
Before MURNAGHAN, ERVIN, and WILLIAMS, Circuit Judges.
PER CURIAM:
Appellant appeals the tax court's order finding deficiencies in tax year 1987, 1988, and 1989. 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. Cunninghamn v. Commissioner, No. 93-22176 (Tax Ct. Aug. 15, 1996). 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
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
