Thomas A. Meersman, Plaintiff--appellant, v. Internal Revenue Service, Defendant--appellee, 59 F.3d 167 (4th Cir. 1995)

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U.S. Court of Appeals for the Fourth Circuit - 59 F.3d 167 (4th Cir. 1995) June 20, 1995

Thomas A. Meersman, Appellant Pro Se. Gary R. Allen, William Sears Estabrook, III, Alice Lizbeth Ronk, Beverly A. Moses, UNITED STATES DEPARTMENT OF JUSTICE, Washington, DC, for Appellee.

Before NIEMEYER and WILLIAMS, Circuit Judges, and BUTZNER, Senior Circuit Judge.


Appellant appeals from the district court's order dismissing, for lack of jurisdiction, his complaint in which he sought review of a decision entered by the United States Tax Court. We have reviewed the record and the district court's opinion, and find no reversible error. Accordingly, we affirm on the reasoning of the district court.*  Meersman v. Internal Revenue Service, No. CA-93-1980-PJM (D. Md. July 27, 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.



The Commissioner's motion to dismiss this appeal is hereby denied