Henry Lazniarz, et al v. CIR

Filing

PER CURIAM OPINION FILED - THE COURT: James B. Loken, Pasco M. Bowman and Jane Kelly (UNPUBLISHED) [4259533] [14-2624]

United States Court of Appeals
For the Eighth Circuit
___________________________
No. 14-2624
___________________________
Henry J. Lazniarz; Gina M. Lazniarz
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
____________
Appeal from The United States Tax Court
____________
Submitted: March 25, 2015
Filed: March 30, 2015
[Unpublished]
____________
Before LOKEN, BOWMAN, and KELLY, Circuit Judges.
____________
PER CURIAM.
Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax
Court1—issued after two trials—determining that they owed a tax deficiency and a
penalty for the 2006 tax year. We conclude that the taxpayers were given multiple
chances to prove their fact-intensive contentions, and the relatively insubstantial tax
amounts in question do not warrant further judicial review. We affirm.

1

The Honorable David Gustafson, United States Tax Court Judge.

Appellate Case: 14-2624

Page: 1

Date Filed: 03/30/2015 Entry ID: 4259533