Henry Langer v. CIR
This text of Henry Langer v. CIR (Henry Langer v. CIR) 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
United States Court of Appeals For the Eighth Circuit ___________________________
No. 17-3682 ___________________________
Henry J. Langer; Patricia K. Langer
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee ____________
Appeal from The United States Tax Court
____________
Submitted: September 13, 2018 Filed: September 18, 2018 [Unpublished] ____________
Before KELLY, ERICKSON, and GRASZ, Circuit Judges. ____________
PER CURIAM.
Henry and Patricia Langer appeal the tax court’s1 decision, following a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for fraud penalties for tax years 2011-2013.
1 The Honorable Joseph W. Nega, United States Tax Court Judge. Following a careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (standard of review for tax court decisions), we conclude that the Commissioner’s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________
-2-
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
Henry Langer v. CIR, Counsel Stack Legal Research, https://law.counselstack.com/opinion/henry-langer-v-cir-ca8-2018.