Henry Langer v. Commissioner of IRS


PER CURIAM OPINION FILED - THE COURT: Diana E. Murphy, Lavenski R. Smith and Bobby E. Shepherd. --(UNPUBLISHED)-- [4101497] [13-2177]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-2177 ___________________________ Henry J. Langer lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from the United States Tax Court ____________ Submitted: November 29, 2013 Filed: December 3, 2013 [Unpublished] ____________ Before MURPHY, SMITH, and SHEPHERD, Circuit Judges. ____________ PER CURIAM. Henry Langer appeals the tax court’s1 adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d 1 The Honorable Lewis R. Carluzzo, United States Tax Court Judge. Appellate Case: 13-2177 Page: 1 Date Filed: 12/03/2013 Entry ID: 4101497 390, 391 (8th Cir. 1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. _________________________ -2- Appellate Case: 13-2177 Page: 2 Date Filed: 12/03/2013 Entry ID: 4101497

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