Langer v. Commissioner

U.S. Courts of Appeals

Decided December 3, 2013

U.S. Courts of Appeals · decided 2013-12-03

Relies on D. Sherman and Maxine M. Cox v. Commissioner of Internal Revenue

Decided 2013-12-03

PER CURIAM.

¶1Henry Langer appeals the tax court’s1 adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d 390, 391 (8th Cir.1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

¶2. The Honorable Lewis R. Carluzzo, United States Tax Court Judge.