Christian Schneider v. Commissioner of Internal Reven, No. 08-2290 (4th Cir. 2009)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 08-2290 CHRISTIAN K. SCHNEIDER, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 06-9348) Submitted: May 28, 2009 Decided: June 2, 2009 Before WILKINSON, KING, and GREGORY, Circuit Judges. Affirmed by unpublished per curiam opinion. Christian K. Schneider, Petitioner Pro Se. Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Respondent. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Christian K. Schneider appeals the tax court s orders: (1) granting summary judgment in favor of the Commissioner on Schneider s petition challenging collection activities with respect to his 1997-2000 federal income tax liability, and (2) denying his motion for reconsideration. record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Internal Revenue, No. Oct. 17, 2008). We facts and materials legal before 06-9348 dispense (U.S. with We have reviewed the Schneider v. Comm r of Tax oral Ct. argument contentions are adequately the and argument court Sept. 10, because presented would 2008; not the in the aid the decisional process. AFFIRMED 2

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