In the Matter of United States of America and Revenueofficer Teresa B. Richardson, Appellees, v. Arthur K. Ange, Appellant, 801 F.2d 395 (4th Cir. 1986)

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U.S. Court of Appeals for the Fourth Circuit - 801 F.2d 395 (4th Cir. 1986)

Submitted April 30, 1986. Decided Sept. 19, 1986


Arthur K. Ange, appellant pro se.

H. Robert Showers, Assistant United States Attorney, for appellees.

E.D.N.C.

AFFIRMED.

Before WIDENER, CHAPMAN and WILKINSON, Circuit Judges.

PER CURIAM:


A review of the record and the district court's opinion accepting the recommendation of the magistrate discloses that this appeal from that court's order enforcing an Internal Revenue Service administrative summons is without merit. As the dispositive issues recently have been decided authoritatively, we dispense with oral argument and affirm the judgment below. United States v. Ange, C/A No. 85-36-Misc-4 (E.D.N.C., Feb. 28, 1986).

AFFIRMED.