Jackie Robinson v. Commissioner of IRS, No. 15-1380 (4th Cir. 2015)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-1380 JACKIE H. ROBINSON; ESTATE OF LOLITA I. ROBINSON, Deceased, JACKIE H. ROBINSON, Administrator, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 248-11) Submitted: August 24, 2015 Decided: September 3, 2015 Before GREGORY, AGEE, and FLOYD, Circuit Judges. Affirmed by unpublished per curiam opinion. Jackie H. Robinson; Estate of Lolita I. Robinson, Deceased, Jackie H. Robinson, Administrator, Appellants Pro Se. Paul Andrew Allulis, Bruce R. Ellisen, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Jackie H. Robinson and the Estate of Lolita I. Robinson appeal the tax court’s order sustaining the Commissioner’s assessment of deficiencies and penalties with respect to their 2007 and 2008 federal tax liabilities. record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Internal 2015). legal before Revenue, Tax Ct. No. We have reviewed the 248-11 Robinson v. Comm’r of (U.S. Tax Ct. Jan. 8. 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 2

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