Byers v. Commissioner

351 F. App'x 161
CourtCourt of Appeals for the Eighth Circuit
DecidedNovember 10, 2009
Docket08-2016
StatusUnpublished

This text of 351 F. App'x 161 (Byers v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Byers v. Commissioner, 351 F. App'x 161 (8th Cir. 2009).

Opinion

PER CURIAM.

Ronald Byers challenges the tax court’s 1 decision, after a bench trial, upholding the IRS’s determination of his taxable income for tax years 1999-2002. Following careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (standard of review for tax court decisions), we affirm the decision for the reasons stated in the tax court’s memorandum. See 8th Cir. R. 47B.

1

. The Honorable Stephen J. Swift, United States Tax Court Judge.

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Bluebook (online)
351 F. App'x 161, Counsel Stack Legal Research, https://law.counselstack.com/opinion/byers-v-commissioner-ca8-2009.