United States Court of Appeals For the Eighth Circuit ___________________________

No. 13-2177 ___________________________

Henry J. Langer

lllllllllllllllllllllAppellant

v.

Commissioner of Internal Revenue

lllllllllllllllllllllAppellee ____________

Appeal from the United States Tax Court ____________

Submitted: November 29, 2013 Filed: December 3, 2013 [Unpublished] ____________

Before MURPHY, SMITH, and SHEPHERD, Circuit Judges. ____________

PER CURIAM.

Henry 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 1 The Honorable Lewis R. Carluzzo, United States Tax Court Judge. 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. _________________________

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