U.S. Court of Appeals for the Eighth Circuit, 2011

McIntyre v. Commissioner

U.S. Court of Appeals for the Eighth Circuit · Decided November 4, 2011 · Bye, Colloton, Loken

441 F. App'x 398

Counsel

Terri A. Merriam, Principal Litigation Counsel, Merriam & Associates, Seattle, WA, for Appellants., John A. Nolet, Gilbert Steven Rothen-berg, Deputy, U.S. Department of Justice, Tax Division, Appellate Section, William Wilkins, Internal Revenue Service, Washington, DC, for Appellee.

Cases that cite this one

1 later published case cites this decision.

Dale v. Comm'r (United States Tax Court 2012)

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Opinion of the Court

PER CURIAM.

In these consolidated cases, Thomas and Deborah McIntyre appeal the tax court’s1 decision upholding a determination made by the Commissioner of Internal Revenue of their liability for accuracy-related penalties. Upon careful review, see Namyst v. Comm’r, 435 F.3d 910, 912 (8th Cir. 2006) (reviewing tax court’s findings of fact for clear error and its conclusions of law de novo), we conclude that the Commissioner’s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

. The Honorable Diane L. Kroupa, United States Tax Court Judge.

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