Robert Morgan v. CIR

Filing

PER CURIAM OPINION FILED - THE COURT: Raymond W. Gruender, Morris S. Arnold and Bobby E. Shepherd (UNPUBLISHED) [4391132] [15-3110]

United States Court of Appeals
For the Eighth Circuit
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No. 15-3110
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Robert A. Morgan
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from the United States Tax Court
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Submitted: April 19, 2016
Filed: April 22, 2016
[Unpublished]
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Before GRUENDER, ARNOLD, SHEPHERD, Circuit Judges.
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PER CURIAM.
Robert Morgan appeals after the tax court issued a decision denying his motion
to dismiss for lack of jurisdiction and upholding a determination by the
Commissioner of Internal Revenue that he was liable for an income tax deficiency
and penalties. After careful review of the record, we conclude that the tax court’s

Appellate Case: 15-3110

Page: 1

Date Filed: 04/22/2016 Entry ID: 4391132

decision was proper. See Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999)
(standards of review). Accordingly, we affirm. See 8th Cir. R. 47B.
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Appellate Case: 15-3110

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Date Filed: 04/22/2016 Entry ID: 4391132