James Boneparte, Jr. v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 19-1017
JAMES BONEPARTE, JR.,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 28563-14)
Submitted: June 20, 2019 Decided: June 24, 2019
Before NIEMEYER, AGEE, and RICHARDSON, Circuit Judges.
Affirmed by unpublished per curiam opinion.
James Boneparte, Jr., Appellant Pro Se. Marion E.M. Erickson, Deborah K. Snyder, Tax
Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
James Boneparte, Jr., appeals from the tax court’s order upholding the
Commissioner’s determination of a deficiency with respect to his 2012 and 2013 income
taxes. We have reviewed the record and find no reversible error. Accordingly, we affirm
for the reasons stated by the tax court. Boneparte v. Comm’r of Internal Revenue, Tax
Ct. No. 28563-14 (U.S. Tax Ct. Apr. 11, 2018). We dispense with oral argument because
the facts and legal contentions are adequately presented in the materials before this court
and argument would not aid the decisional process.
AFFIRMED

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