Court of Appeals for the Fourth Circuit October 20, 2016, No. 16-1632 (Gattie v. Commissioner)

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Rodney William Gattie appeals the tax court’s order sustaining the Commissioner’s assessment of a deficiency and penalties with respect to his 2008 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Gattie v.