James Widtfeldt v. Commissioner of IRS


PER CURIAM OPINION FILED - THE COURT: JAMES B. LOKEN, PASCO M. BOWMAN and DUANE BENTON (UNPUBLISHED); Denying [3873621-2] [3866345-2] pending motions filed by Appellant Mr.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

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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 11-3542 ___________ James A. Widtfeldt * * Appellant, * Appeal from the United States * Tax Court. v. * * [UNPUBLISHED] Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: April 25, 2012 Filed: April 30, 2012 ___________ Before LOKEN, BOWMAN, and BENTON, Circuit Judges. ___________ 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. ______________________________ 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

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