Emanuel S. Lombard; Kathleen Lombard, Petitioners--appellants, v. Commissioner of the Internal Revenue Service, Respondent--appellee, 57 F.3d 1066 (4th Cir. 1995)

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US Court of Appeals for the Fourth Circuit - 57 F.3d 1066 (4th Cir. 1995) Submitted April 28, 1995. Decided June 14, 1995

Emanuel S. Lombard, Kathleen Lombard, Appellants Pro Se. Gary R. Allen, Kenneth L. Greene, Patricia McDonald Bowman, UNITED STATES DEPARTMENT OF JUSTICE, Washington, DC, for Appellee.

Before WILKINS and WILLIAMS, Circuit Judges, and SPROUSE, Senior Circuit Judge.


Appellants appeal from the tax court's decision finding a deficiency for tax year 1985. We have reviewed the record and the tax court's opinion, and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. Lombard v. Commissioner of the Internal Revenue Service, No. 90-22578 (Tax Ct. May 24, 1994). 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.