Yutzy v. Commissioner, IRS, No. 06-2100 (4th Cir. 2006)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 06-2100 JOSEPH THOMAS YUTZY, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. On Appeal from the United States Tax Court. (Tax Ct. No. 05-14960-L) Submitted: December 21, 2006 Decided: December 29, 2006 Before NIEMEYER, WILLIAMS, and KING, Circuit Judges. Affirmed by unpublished per curiam opinion. Joseph Thomas Yutzy, Appellant Pro Se. Eileen J. O Connor, Assistant Attorney General, Mary Roccapriore Pelletier, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Joseph Thomas Yutzy appeals the tax court s order upholding the Commissioner s determination of a deficiency and penalty with respect to Yutzy s 2000 federal income tax liability. Our review of the record and the tax court s opinion discloses no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Yutzy (U.S.T.C. July 6, 2006). v. Commissioner, IRS, No. 05-14960-L 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 - 2 -

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