Patricia Hyde v. CIR
This text of 695 F. App'x 166 (Patricia Hyde 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
Patricia Hyde and Robert Batsch appeal the tax court’s 1 decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for income tax deficiencies and penalties for tax years 2007-2012.
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.
. The Honorable Maty Ann Cohen, United States Tax Court Judge.
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695 F. App'x 166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/patricia-hyde-v-cir-ca8-2017.