Theodore Gould v. Commissioner of IRS, No. 13-1850 (4th Cir. 2014)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 13-1850 THEODORE B. GOULD; ESTATE OF Theodore B. Gould, Executor, HELEN C. GOULD, deceased, GOULD, deceased, GOULD, deceased, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. No. 13-1851 THEODORE B. GOULD; ESTATE OF Theodore B. Gould, Executor, HELEN C. Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. No. 13-1852 THEODORE B. GOULD; ESTATE OF Theodore B. Gould, Executor, HELEN C. Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeals from the United States Tax Court. 10L, 004592-08, 005887-07L) Submitted: January 23, 2014 (Tax Ct. Nos. 11606- Decided: January 27, 2014 Before WILKINSON and DIAZ, Circuit Judges, and HAMILTON, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Theodore B. Gould, Appellant Pro Se. Gilbert Steven Rothenberg, Deputy Assistant Attorney General, Ivan C. Dale, Bruce R. Ellisen, Anthony T. Sheehan, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. 2 PER CURIAM: In these consolidated appeals, Theodore B. Gould, individually, and as in his capacity as executor of the estate of his wife, Helen C. Gould, appeals from the tax court s orders upholding the Commissioner of Internal Revenue s determinations with respect to the Goulds income tax liabilities for the 2000 to 2003 and 2005 to 2007 tax years. and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Revenue, Nos. 11606-10L, We have reviewed the record Gould v. Comm r of Internal 004592-08, 005887-07L (U.S.T.C. Nov. 26, 2012; filed Feb. 22, 2013 & entered Feb. 25, 2013; Apr. 9, 2013). legal before We dispense with oral argument because the facts and contentions this court are adequately and argument presented would not in aid the the materials decisional process. AFFIRMED 3

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