Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-14-02624/USCOURTS-ca8-14-02624-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Gina M. Lazniarz
Appellant
Henry J. Lazniarz
Appellant

Document Text:

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 14-2624

___________________________

Henry J. Lazniarz; Gina M. Lazniarz

lllllllllllllllllllllAppellants

v.

Commissioner of Internal Revenue

lllllllllllllllllllllAppellee

____________

Appeal from The United States Tax Court

____________

 Submitted: March 25, 2015

Filed: March 30, 2015 

[Unpublished]

____________

Before LOKEN, BOWMAN, and KELLY, Circuit Judges.

____________

PER CURIAM.

Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax

Court1

—issued after two trials—determining that they owed a tax deficiency and a

penalty for the 2006 tax year. We conclude that the taxpayers were given multiple

chances to prove their fact-intensive contentions, and the relatively insubstantial tax

amounts in question do not warrant further judicial review. We affirm. 

1

The Honorable David Gustafson, United States Tax Court Judge.

Appellate Case: 14-2624 Page: 1 Date Filed: 03/30/2015 Entry ID: 4259533