Court of Appeals for the Fourth Circuit November 13, 2018, 18-1584 (Richard Forde v. Commissioner of IRS)

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 18-1584

RICHARD A. FORDE,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 1280-16)

Submitted: October 31, 2018 Decided: November 13, 2018

Before HARRIS and QUATTLEBAUM, Circuit Judges, and TRAXLER, Senior Circuit

Judge.