Ries Enterprises, Inc. v. CIR

Filing

PER CURIAM OPINION FILED - THE COURT: Raymond W. Gruender, Duane Benton and Jane Kelly (UNPUBLISHED) [4230449] [14-2094]

United States Court of Appeals
For the Eighth Circuit
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No. 14-2094
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Ries Enterprises, Inc.
lllllllllllllllllllllPetitioner - Appellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllRespondent - Appellee
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Appeal from The United States Tax Court
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Submitted: December 24, 2014
Filed: December 31, 2014
[Unpublished]
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Before GRUENDER, BENTON, and KELLY, Circuit Judges.
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PER CURIAM.
Ries Enterprises, Inc. appeals the tax court’s1 decision upholding the
Commissioner’s determination that it owed $161,200 in excise tax and $76,570 in
additions to tax for the 2002 tax year. After careful review, see Ark. State Police

1

The Honorable Diane L. Kroupa, United States Tax Court Judge.

Appellate Case: 14-2094

Page: 1

Date Filed: 12/31/2014 Entry ID: 4230449

Ass’n v. Comm’r, 282 F.3d 556, 558 (8th Cir. 2002) (standard of review), we find no
basis for reversal. Accordingly, we affirm. See 8th Cir. R. 47B.
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Appellate Case: 14-2094

Page: 2

Date Filed: 12/31/2014 Entry ID: 4230449