Langer v. Commissioner

Eighth Circuit

Langer v. Commissioner

378 F. App'x 598

Court of Appeals for the Eighth Circuit·Decided June 21, 2010·No. 09-3593·Unpublished·Cited by 4 cases

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.

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

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Opinion

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