Herman I. Shaller and Cora E. Shaller, Appellants, v. Commissioner of Internal Revenue, Appellee, 813 F.2d 403 (4th Cir. 1986)

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US Court of Appeals for the Fourth Circuit - 813 F.2d 403 (4th Cir. 1986) Submitted May 30, 1986. Decided Oct. 24, 1986

Before RUSSELL, SPROUSE and WIDENER, Circuit Judges.

Herman I. Shaller and Cora E. Shaller, pro se.

Fred T. Goldberg, Jr.; Glenn L. Archer, Jr., Michael L. Paup, and Jonathan S. Cohen, for appellee.


A review of the record and the opinion of the United States Tax Court discloses that this appeal from that court's orders of March 29, April 1, and April 18, 1985, is without merit. Because the dispositive issues recently have been decided authoritatively, we dispense with oral argument and affirm the judgments below on the reasoning of the Tax Court. Shaller v. Commissioner, Nos. 2733-83 and 29069-83 (Tax Ct., March 29 and April 1, 1985).