Schoffner v. Commissioner of Internal Revenue

Before: ENGEL and BOGGS, Circuit Judges; and CONTIE, Senior Circuit Judge. Per Curiam. The plaintiff appeals pro se from the district court's judgment dismissing these two tax cases. These appeals have been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After an examination of the record and the briefs, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.