ESTATE OF Mary V. ALLISON, Donor, Deceased; Daniel B. Allison, II, former attorney of record for the Estate of Mary V. Allison, Donor, Deceased, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 403 F. App'x 866

Affirmed by unpublished PER CURIAM opinion. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Daniel B. Allison, II, individually and as the administrator of the Estate of Mary V. Allison, appeals from the tax court’s orders imposing sanctions on him and upholding the Commissioner’s determination of a deficiency in the estate’s gift tax. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Estate of Mary V. Allison v. Comm’r of IRS, Nos. 00-247; 00-714 (U.S.T.C. Feb. 12, 2009 & Dec. 1, 2009).

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.