Charlie David Pruitt; Clarice Pruitt, Petitioners-appellants, v. Commissioner of the Internal Revenue Service, Respondent-appellee, 14 F.3d 596 (4th Cir. 1993)
Annotate this CaseAppeal from the United States Tax Court.
David I. Pincus, Gary R. Allen, Jordan Laytin Glickstein, United States Department of Justice, for appellee.
U.S.T.C.
AFFIRMED.
Before HALL, PHILLIPS, and WILKINSON, Circuit Judges.
PER CURIAM:
OPINION
Charles David Pruitt and Clarice Pruitt appeal from the tax court's final order finding them liable for additional personal income taxes, plus interest, for the years 1985, 1986, and 1987. Our review of the record, the tax court's memorandum opinion determining liability for the years at issue, and the tax court's final order denying the Pruitts' request for reconsideration reveals that this appeal is without merit. Therefore, we affirm on the reasoning of the tax court. Pruitt v. Commissioner, No. 90-12863 (Tax Ct., July 1, 1992). 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
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