Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-14-02094/USCOURTS-ca8-14-02094-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Ries Enterprises, Inc.
Appellant

Document Text:

United States Court of Appeals

For the Eighth Circuit

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No. 14-2094

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Ries Enterprises, Inc.

lllllllllllllllllllllPetitioner - Appellant

v.

Commissioner of Internal Revenue

lllllllllllllllllllllRespondent - Appellee

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Appeal from The United States Tax Court

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 Submitted: December 24, 2014

Filed: December 31, 2014

[Unpublished]

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Before GRUENDER, BENTON, and KELLY, Circuit Judges.

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PER CURIAM.

Ries Enterprises, Inc. appeals the tax court’s decision upholding the 1

Commissioner’s determination that it owed $161,200 in excise tax and $76,570 in

additions to tax for the 2002 tax year. After careful review, see Ark. State Police

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

1

Appellate Case: 14-2094 Page: 1 Date Filed: 12/31/2014 Entry ID: 4230449 
Ass’n v. Comm’r, 282 F.3d 556, 558 (8th Cir. 2002) (standard of review), we find no

basis for reversal. Accordingly, we affirm. See 8th Cir. R. 47B.

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Appellate Case: 14-2094 Page: 2 Date Filed: 12/31/2014 Entry ID: 4230449