Byers v. Commissioner
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.
Opinion
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.
. The Honorable Stephen J. Swift, United States Tax Court Judge.
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351 F. App'x 161, Counsel Stack Legal Research, https://law.counselstack.com/opinion/byers-v-commissioner-ca8-2009.