Godfrey Phelps v. Commissioner of Internal Reven, No. 08-1770 (4th Cir. 2008)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 08-1770 GODFREY L.C. PHELPS, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. Submitted: November 20, 2008 (Tax Ct. No. 05-20569) Decided: November 25, 2008 Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior Circuit Judge. Dismissed by unpublished per curiam opinion. Godfrey L.C. Phelps, Petitioner Pro Se. John A. Nolet, Steven Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Respondent. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Godfrey L.C. Phelps appeals from the tax court s order determining a deficiency with respect to his 2001 federal income tax liability. reversible We error. have reviewed Accordingly, we the deny record and Phelps find no motion to proceed in forma pauperis and dismiss for the reasons stated by the tax court. United States v. Phelps (U.S. Tax Ct. No. 1:05- 205669 April 7, 2008). 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. DISMISSED 2

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