Galligan v. Commissioner
This text of 61 F. App'x 314 (Galligan 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
Stephen and Sara GaUigan appeal from the tax court’s adverse judgment, following a trial, in their action contesting the assessment of deficiencies in their federal income taxes for tax years 1996 and 1997. Having carefully reviewed the record, we conclude the judgment was proper for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.
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61 F. App'x 314, Counsel Stack Legal Research, https://law.counselstack.com/opinion/galligan-v-commissioner-ca8-2003.