Henry Langer v. Commissioner of IRS

Filing

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 --(UNPUBLISHED)-- [4101497] [13-2177]

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[Unpublished]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