Ender v. IRS, (4th Cir. 1997)

Docket Number: 96-1774

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UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 96-1774

In Re: CARRIBEL S. ENDER, Debtor.

CARRIBEL S. ENDER, Debtor - Appellant, versus

INTERNAL REVENUE SERVICE, Creditor - Appellee, and

ELLEN W. COSBY, Trustee.

Appeal from the United States District Court for the District of

Maryland, at Baltimore. Frederic N. Smalkin, District Judge. (CA-

-586-S, BK-95-52816)

Submitted: April 17, 1997 Decided: April 24, 1997

Before NIEMEYER and WILLIAMS, Circuit Judges, and BUTZNER, Senior

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Carribel S. Ender, Appellant Pro Se. Gary R. Allen, Sara Ann Ketchum, 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Unpublished opinions are not binding precedent in this circuit.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

Appellant appeals the district court's orders affirming the bankruptcy court's order and denying her motion for reconsideration. We have reviewed the record and the district court's opinion and find no reversible error. Accordingly, we affirm on the reasoning of the district court. Ender v. IRS , Nos. CA-96-586-S; BK-95- 52816 (D.Md. Mar. 26, 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