Testo completo
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 22-1007
BERNARD D. HOLLAND,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 7115-20)
Submitted: May 19, 2022 Decided: May 23, 2022
Before MOTZ and HARRIS, Circuit Judges, and TRAXLER, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Bernard D. Holland, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Marie
Elizabeth Wicks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
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PER CURIAM:
Bernard D. Holland appeals from the tax court’s order upholding the
Commissioner’s determination of a deficiency and addition to tax with respect to his 2017
federal income tax liability. We have reviewed the record and the tax court’s decision and
find no reversible error. Accordingly, we affirm for the reasons stated by the tax court.
Holland v. Comm’r of Internal Revenue, No. 7115-20 (Tax Ct. No. Nov. 23, 2021). 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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