Henry Langer, et al v. CIR

Filing 920100621

Opinion

United States Court of Appeals
FOR THE EIGHTH CIRCUIT

___________ No. 09-3593 ___________ Henry J. Langer; Patricia K. Langer, Appellants, * *

* * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: June 16, 2010 Filed: June 21, 2010 ___________ Before WOLLMAN, COLLOTON, and GRUENDER, Circuit Judges. ___________ PER CURIAM. Henry Langer and Patricia Langer challenge the tax court's1 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.