Notice: Fourth Circuit Local Rule 36(c) States That Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata, Estoppel, or the Law of the Case and Requires Service of Copies of Cited Unpublished Dispositions of the Fourth Circuit.in Re: Wilbur P. Hollar; Ruth Carol Hollar, Debtors.wilbur P. Hollar; Ruth Carol Hollar, Plaintiffs-appellants, v. United States of America; Internal Revenue Service,defendants-appellees, 92 F.3d 1179 (4th Cir. 1996)

Appellants appeal from the district court's order affirming the bankruptcy court's order granting judgment for the United States in their adversary proceeding seeking to set aside as a fraudulent transfer the tax sale of a parcel of property and seeking a declaration that their 1989 and 1990 income tax liabilities are dischargeable in bankruptcy. 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-95-446-2; BK-93-11389C-7W-B; BK-93-2087W-A (M.D.N.C. Aug. 23, 1995). We also deny the motions of the United States for sanctions and to consolidate this appeal with another appeal filed by the Appellants. 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