McIntyre v. Commissioner

Eighth Circuit

McIntyre v. Commissioner

441 F. App'x 398

CourtCourt of Appeals for the Eighth Circuit

DecidedNovember 4, 2011

DocketNos. 11-1679, 11-1680

StatusPublished

Cited by1 cases

This text of 441 F. App'x 398 (McIntyre 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.

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McIntyre v. Commissioner, 441 F. App'x 398 (8th Cir. 2011).

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Opinion

PER CURIAM.

In these consolidated cases, Thomas and Deborah McIntyre appeal the tax court’s¹ decision upholding a determination made by the Commissioner of Internal Revenue of their liability for accuracy-related penalties. Upon careful review, see Namyst v. Comm’r, 435 F.3d 910, 912 (8th Cir.2006) (reviewing tax court’s findings of fact for clear error and its conclusions of law de novo), 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.

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PER CURIAM.

In these consolidated cases, Thomas and Deborah McIntyre appeal the tax court’s¹ decision upholding a determination made by the Commissioner of Internal Revenue of their liability for accuracy-related penalties. Upon careful review, see Namyst v. Comm’r, 435 F.3d 910, 912 (8th Cir.2006) (reviewing tax court’s findings of fact for clear error and its conclusions of law de novo), 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.

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Bluebook (online)

441 F. App'x 398, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcintyre-v-commissioner-ca8-2011.

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