Unpublished Dispositionestate of Frederick Rosenberg, Deceased; Peter D.rosenberg, Co-executor, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 812 F.2d 1401 (4th Cir. 1987)

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US Court of Appeals for the Fourth Circuit - 812 F.2d 1401 (4th Cir. 1987) Submitted Dec. 31, 1986. Decided Feb. 26, 1987

Before RUSSELL and SPROUSE, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Peter D. Rosenberg, appellant pro se.

Michael L. Paup, Roger M. Olsen, Assistant Attorney General, United States Department of Justice; Fred T. Goldberg, Internal Revenue Service, for appellee.

PER CURIAM:


A review of the record and the Tax Court's opinion discloses that this appeal from that court's order assessing a tax deficiency is without merit. Because the dispositive issues recently have been decided authoritatively, we dispense with oral argument and affirm the judgment below on the reasoning of the Tax Court. Estate of Rosenberg v. Commissioner, Tax Ct. No. 84-20654 (Tax Ct., June 9, 1986).

AFFIRMED.