Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Eighth Circuit, 2017

Patricia Hyde v. CIR

Patricia Hyde v. CIR
U.S. Court of Appeals for the Eighth Circuit · Decided August 10, 2017 · Colloton, Murphy, Kelly
695 F. App'x 166

Counsel

Patricia Louise Hyde, Pro Se, Robert F. Batsch, Pro Se, Bruce R. Ellisen, Kathleen E. Lyon, Gilbert Steven Rothenberg, Senior Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William Wilkins, Internal Revenue Service, Washington, DC, for Respondent

Patricia Hyde v. CIR

Cases that cite this one

4 later published cases cite this decision.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

*167 PER CURIAM.

Patricia Hyde and Robert Batsch appeal the tax court’s 1 decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for income tax deficiencies and penalties for tax years 2007-2012.

Following a careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standard of review for tax court decisions), 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.

1

. The Honorable Maty Ann Cohen, United States Tax Court Judge.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.