Robert Morgan v. CIR


PER CURIAM OPINION FILED - THE COURT: Raymond W. Gruender, Morris S. Arnold and Bobby E. Shepherd (UNPUBLISHED) [4391132] [15-3110]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 15-3110 ___________________________ Robert A. Morgan lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from the United States Tax Court ____________ Submitted: April 19, 2016 Filed: April 22, 2016 [Unpublished] ____________ Before GRUENDER, ARNOLD, SHEPHERD, Circuit Judges. ____________ 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. ______________________________ -2- Appellate Case: 15-3110 Page: 2 Date Filed: 04/22/2016 Entry ID: 4391132

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