Cecilia Hylton v. Commissioner of IRS ( 2018 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 17-1776
CECILIA M. HYLTON,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
No. 17-1777
CECILIA M. HYLTON,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeals from the United States Tax Court. (Tax Ct. Nos. 8887-13, 4955-14)
Submitted: March 29, 2018 Decided: May 7, 2018
Amended: December 12, 2018
Before NIEMEYER, DUNCAN, and AGEE, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Richard W. Craigo, LAW OFFICES OF RICHARD W. CRAIGO, Los Angeles,
California; Glen E. Frost, FROST & ASSOCIATES, Annapolis, Maryland; B. Paul
Husband, B. PAUL HUSBAND, PC, Burbank, California, for Appellant. David A.
Hubbert, Acting Assistant Attorney General, Bruce R. Ellisen, Randolph L. Hutter, 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Unpublished opinions are not binding precedent in this circuit.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:
In these consolidated appeals, Cecilia M. Hylton appeals the tax court’s order
sustaining the Commissioner’s assessment of deficiencies and penalties, 26 U.S.C.
§ 6662(a) (2012), with respect to her federal income tax liability for the years 2004
through 2011. We have reviewed the record included on appeal, as well as the parties’
briefs, and we find no reversible error. Accordingly, we affirm for the reasons stated by
the tax court. Hylton v. Comm’r, Tax Ct. Nos. 8887-13, 4955-14 (U.S. Tax Ct., Dec. 22,
2016, and Mar. 20, 2017). 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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