Langer v. Commissioner

U.S. Court of Appeals for the Eighth Circuit December 3, 2013

Langer v. Commissioner, 545 F. App'x 596 (8th Cir. 2013)

Opinion of the Court

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 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.

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

Reference

Full Case Name: Henry J. LANGER v. COMMISSIONER OF INTERNAL REVENUE
Status: Published