James Widtfeldt v. Commissioner of IRS

Filing

PER CURIAM OPINION FILED - THE COURT: JAMES B. LOKEN, PASCO M. BOWMAN and DUANE BENTON (UNPUBLISHED); Denying [3873621-2] [3866345-2] pending motions filed by Appellant Mr. James A. Widtfeldt. [3906035] [11-3542]

United States Court of Appeals
FOR THE EIGHTH CIRCUIT

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No. 11-3542
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James A. Widtfeldt

*
*
Appellant,
* Appeal from the United States
* Tax Court.
v.
*
*
[UNPUBLISHED]
Commissioner of Internal Revenue,
*
*
Appellee.
*
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Submitted: April 25, 2012
Filed: April 30, 2012
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Before LOKEN, BOWMAN, and BENTON, Circuit Judges.
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PER CURIAM.
James Widtfeldt appeals from a decision of the Tax Court1 dismissing his
petition for lack of jurisdiction. Following careful de novo review, see Bartman v.
Comm’r, 446 F.3d 785, 787 (8th Cir. 2006) (noting that appellate court reviews
de novo tax court’s conclusion of law, including determination regarding its
jurisdiction), we conclude that the dismissal was appropriate for the reasons discussed
by the Tax Court. Accordingly, we affirm. See 8th Cir. R. 47B. We also deny the
pending motions.
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1

The Honorable John O. Colvin, Chief Judge, United States Tax Court.

Appellate Case: 11-3542

Page: 1

Date Filed: 04/30/2012 Entry ID: 3906035