Woodrow D. Wollesen, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 875 F.2d 317 (4th Cir. 1989)

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US Court of Appeals for the Fourth Circuit - 875 F.2d 317 (4th Cir. 1989) Submitted March 31, 1989. Decided May 3, 1989. Rehearing and Rehearing En Banc Denied June 5, 1989

Woodrow D. Wollesen, appellant pro se.

Gary R. Allen, William Shepard Rose, Jr., David E. Brunori, Richard Farber, United States Department of Justice, for appellee.

Before DONALD RUSSELL, MURNAGHAN, and CHAPMAN, Circuit Judges.

PER CURIAM:


Woodrow D. Wollesen appeals from the tax court's order affirming in part deficiencies in his 1979 and 1980 tax returns assessed by the Commissioner of Internal Revenue. Our review of the record and the district court's opinion discloses that this appeal is without merit. Accordingly, we affirm on the reasoning of the tax court. Wollesen v. Commissioner, Tax Ct. No. 25805-85 (Tax Court April 29, 1988). 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.