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Судебные дела / Зарубежная практика  / ROBERT C. JOHNSON, Petitioner - Appellant, versus ═ COMMISSIONER OF INTERNAL REVENUE, ═ Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 02-2285 ═, February 4, 2003

ROBERT C. JOHNSON, Petitioner - Appellant, versus ═ COMMISSIONER OF INTERNAL REVENUE, ═ Respondent - Appellee. ═, UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═, No. 02-2285 ═, February 4, 2003

24.06.2008  

ROBERT C. JOHNSON, Petitioner - Appellant, versus ═ COMMISSIONER OF INTERNAL REVENUE, ═ Respondent - Appellee. ═

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT ═

No. 02-2285 ═

February 4, 2003

UNPUBLISHED ═

Appeal from the United States Tax Court.

(Tax Ct. No. 93-18457) ═

Submitted: January 30, 2003

Decided: February 4, 2003 ═

Before WIDENER, NIEMEYER, and TRAXLER, Circuit Judges. ═

Affirmed by unpublished per curiam opinion. ═

Robert C. Johnson, Appellant Pro Se. Curtis Clarence Pett, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; B. John Williams, Jr., INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee. ═

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). ═

PER CURIAM: ═

Robert C. Johnson appeals the tax court's order dismissing his petition for failure to prosecute. Our review of the record and the tax court's opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court. See Johnson v. Commissioner , No. 93-18457 (U.S. Tax Ct. Oct. 18, 2002). We deny Johnson's motion for summary disposition and 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. ═

═ AFFIRMED ═

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