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    Abhimanyu Swain v. Commissioner of The Internal Revenue Service, 96 F.3d 1439, 4th Cir. (1996)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit affirming the tax court's decision finding tax deficiencies for appellant Abhimanyu Swain for tax years 1989 and 1990. The Fourth Circuit reviewed the record and tax court opinion and found no reversible errors, therefore affirming the tax court's ruling on the deficiencies.

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    Abhimanyu Swain v. Commissioner of The Internal Revenue Service, 96 F.3d 1439, 4th Cir. (1996)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit affirming the tax court's decision finding tax deficiencies for appellant Abhimanyu Swain for tax years 1989 and 1990. The Fourth Circuit reviewed the record and tax court opinion and found no reversible errors, therefore affirming the tax court's ruling on the deficiencies.

    Original Description:

    Filed: 1996-09-13 Precedential Status: Non-Precedential Citations: 96 F.3d 1439 Docket: 96-1170

    Original Title

    Abhimanyu Swain v. Commissioner of the Internal Revenue Service, 96 F.3d 1439, 4th Cir. (1996)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit affirming the tax court's decision finding tax deficiencies for appellant Abhimanyu Swain for tax years 1989 and 1990. The Fourth Circuit reviewed the record and tax court opinion and found no reversible errors, therefore affirming the tax court's ruling on the deficiencies.

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    12 views2 pages

    Abhimanyu Swain v. Commissioner of The Internal Revenue Service, 96 F.3d 1439, 4th Cir. (1996)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit affirming the tax court's decision finding tax deficiencies for appellant Abhimanyu Swain for tax years 1989 and 1990. The Fourth Circuit reviewed the record and tax court opinion and found no reversible errors, therefore affirming the tax court's ruling on the deficiencies.

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    of 2

    96 F.

    3d 1439
    78 A.F.T.R.2d 96-6552, 96-2 USTC P 50,480

    NOTICE: Fourth Circuit Local Rule 36(c) states that citation


    of unpublished dispositions is disfavored except for establishing
    res judicata, estoppel, or the law of the case and requires
    service of copies of cited unpublished dispositions of the Fourth
    Circuit.
    Abhimanyu SWAIN, Petitioner-Appellant,
    v.
    COMMISSIONER OF THE INTERNAL REVENUE
    SERVICE, Respondent-Appellee.
    No. 96-1170.

    United States Court of Appeals, Fourth Circuit.


    Submitted Sept. 5, 1996.
    Decided Sept. 13, 1996.

    Abhimanyu Swain, Appellant Pro Se. Gary R. Allen, Kenneth L. Greene,


    William J. Patton, UNITED STATES DEPARTMENT OF JUSTICE,
    Washington, D.C., for Appellee.
    USTC
    AFFIRMED.
    Before WIDENER and WILKINS, Circuit Judges, and PHILLIPS, Senior
    Circuit Judge.
    PER CURIAM:

    Appellant appeals from the tax court's decision finding deficiencies for tax
    years 1989 and 1990. We have reviewed the record and the tax court's opinion
    and find no reversible error. Accordingly, we affirm on the reasoning of the tax
    court. Swain v. Commissioner, No. 94-16556 (Tax Ct. Jan. 23, 1996). We
    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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