Richard Snyder v. IRS, No. 07-2126 (4th Cir. 2008)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 07-2126 RICHARD E. SNYDER; MARION B. SNYDER, Plaintiffs - Appellants, v. INTERNAL REVENUE SERVICE, Defendant - Appellee. On Appeal from the United States Tax Court. (Tax Ct. No. 97-24568) Submitted: Decided: May 29, 2008 June 3, 2008 Before TRAXLER, GREGORY and SHEDD, Circuit Judges. Affirmed by unpublished per curiam opinion. Richard E. Snyder and Marion B. Snyder, Appellants Pro Se. J. Clark, Bethany Buck Hauser, John Schumann, UNITED DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Thomas STATES Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Richard E. Snyder and Marion B. Snyder appeal from the tax court s order determining the Snyders income tax liability and penalties for 1988 reconsideration. and We 1989, have and denying reviewed the their record motion and find for no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Snyder v. Internal Revenue Serv., Tax Ct. No. 97-24568 (U.S.T.C. May 11, 2007 & June 11, 2007). We dispense with oral contentions argument because the facts and legal are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED - 2 -

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