Ries Enterprises, Inc. v. CIR


PER CURIAM OPINION FILED - THE COURT: Raymond W. Gruender, Duane Benton and Jane Kelly (UNPUBLISHED) [4230449] [14-2094]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 14-2094 ___________________________ Ries Enterprises, Inc. lllllllllllllllllllllPetitioner - Appellant v. Commissioner of Internal Revenue lllllllllllllllllllllRespondent - Appellee ____________ Appeal from The United States Tax Court ____________ Submitted: December 24, 2014 Filed: December 31, 2014 [Unpublished] ____________ Before GRUENDER, BENTON, and KELLY, Circuit Judges. ____________ 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. ______________________________ -2- Appellate Case: 14-2094 Page: 2 Date Filed: 12/31/2014 Entry ID: 4230449

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