Langer v. Commissioner

Eighth Circuit

Langer v. Commissioner

378 F. App'x 598

CourtCourt of Appeals for the Eighth Circuit

DecidedJune 21, 2010

Docket09-3593

StatusUnpublished

Cited by4 cases

This text of 378 F. App'x 598 (Langer 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

Langer v. Commissioner, 378 F. App'x 598 (8th Cir. 2010).

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Opinion

PER CURIAM.

Henry Langer and Patricia Langer challenge the tax court’s 1 decision, after a bench trial, concluding that their deficiency for tax year 2001 was $32,931, and that they were liable for a penalty in the amount of $6,586.20. Following careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (standards of review for tax court decisions), we affirm for the reasons stated by the tax court. See 8th Cir. R. 47B.

1

. The Honorable Harry A. Haines, United States Tax Court Judge.

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PER CURIAM.

Henry Langer and Patricia Langer challenge the tax court’s 1 decision, after a bench trial, concluding that their deficiency for tax year 2001 was $32,931, and that they were liable for a penalty in the amount of $6,586.20. Following careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (standards of review for tax court decisions), we affirm for the reasons stated by the tax court. See 8th Cir. R. 47B.

1

. The Honorable Harry A. Haines, United States Tax Court Judge.

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Bluebook (online)

378 F. App'x 598, Counsel Stack Legal Research, https://law.counselstack.com/opinion/langer-v-commissioner-ca8-2010.

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