Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-15-03110/USCOURTS-ca8-15-03110-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Robert A. Morgan
Appellant

Document Text:

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 15-3110

___________________________

Robert A. Morgan

lllllllllllllllllllllAppellant

v.

Commissioner of Internal Revenue

lllllllllllllllllllllAppellee

____________

Appeal from the United States Tax Court

____________

 Submitted: April 19, 2016

 Filed: April 22, 2016

[Unpublished]

____________

Before GRUENDER, ARNOLD, SHEPHERD, Circuit Judges. 

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PER CURIAM.

Robert Morgan appeals after the tax court issued a decision denying his motion

to dismiss for lack of jurisdiction and upholding a determination by the

Commissioner of Internal Revenue that he was liable for an income tax deficiency

and penalties. After careful review of the record, we conclude that the tax court’s

Appellate Case: 15-3110 Page: 1 Date Filed: 04/22/2016 Entry ID: 4391132 
decision was proper. See Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999)

(standards of review). Accordingly, we affirm. See 8th Cir. R. 47B.

______________________________

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Appellate Case: 15-3110 Page: 2 Date Filed: 04/22/2016 Entry ID: 4391132