Scott Goldsmith v. CIR

Opinion

United States Court of Appeals For the Eighth Circuit ___________________________

No. 18-1346 ___________________________

Scott Kimrey Goldsmith

lllllllllllllllllllllAppellant

v.

Commissioner of Internal Revenue

lllllllllllllllllllllAppellee ____________

Appeal from The United States Tax Court ____________

Submitted: February 15, 2019 Filed: February 25, 2019 [Unpublished] ____________

Before GRUENDER, BOWMAN, and STRAS, Circuit Judges. ____________

PER CURIAM.

Scott Goldsmith appeals from a tax court1 decision, which granted summary judgment in favor of the Commissioner of Internal Revenue and sustained a notice of federal tax lien, in proceedings Goldsmith initiated under 26 U.S.C. §§ 6320 and

1 The Honorable Mark V. Holmes, United States Tax Court Judge. 6330. Following a careful de novo review, see Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir. 2010) (reviewing the tax court’s grant of summary judgment 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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