Estate of Greco v. Commissioner, IRS ( 1998 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 97-1224
ESTATE OF ANNE F. GRECO, Deceased; FREDERICK
D. GRECO, Co-Administrator,
Petitioners - Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 20683-94)
Submitted: May 20, 1998 Decided: August 12, 1998
Before WIDENER and LUTTIG, Circuit Judges, and HALL, Senior Circuit
Judge.
Affirmed by unpublished per curiam opinion.
Frederick D. Greco, Appellant Pro Se. Jonathan Samuel Cohen, John
A. Dudeck, Jr., UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
The estate of Anne Greco and the co-administrator of her
estate appeal from the tax court’s decision upholding the Commis-
sioner’s determination of a deficiency in the estate’s tax liabil-
ity in the amount of $24,726.53. We have reviewed the record, the
tax court’s opinion, and this court’s decision in Patten v. United
States, 116 F.3d 1029 (4th Cir. 1997) (decided while this appeal
was pending), and find no reversible error. Accordingly, we affirm
on the reasoning of the tax court. Estate of Greco v. Commissioner,
No. 20683-94 (U.S. Tax Ct. Dec. 17, 1996). We deny Appellee’s
motion for 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
2