Langer v. Commissioner

Eighth Circuit

Langer v. Commissioner

545 F. App'x 596

Court of Appeals for the Eighth Circuit·Decided December 3, 2013·No. No. 13-2177·Published

Opinion

PER CURIAM.

Henry Langer appeals the tax court’s¹ adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d 390, 391 (8th Cir.1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

Footnotes

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PER CURIAM.

Henry Langer appeals the tax court’s¹ adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d 390, 391 (8th Cir.1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

Footnotes

Langer v. Commissioner, 545 F. App'x 596 (8th Cir. 2013).

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Opinion

Footnotes

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