Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-09-03593/USCOURTS-ca8-09-03593-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Henry J. Langer
Appellant
Patricia K. Langer
Appellant

Document Text:

1

The Honorable Harry A. Haines, United States Tax Court Judge.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 09-3593

___________

Henry J. Langer; *

Patricia K. Langer, *

Appellants, *

* Appeal from the United States

v. * Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Appellee. *

___________

Submitted: June 16, 2010

Filed: June 21, 2010

___________

Before WOLLMAN, COLLOTON, and GRUENDER, Circuit Judges.

___________

PER CURIAM.

Henry Langer and Patricia Langer challenge the tax court’s1

 decision, after a

bench trial, concluding that their deficiency for tax year 2001 was $32,931, and that

they were liable for a penalty in the amount of $6,586.20. Following careful review,

see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standards of review

for tax court decisions), we affirm for the reasons stated by the tax court. See 8th Cir.

R. 47B.

Appellate Case: 09-3593 Page: 1 Date Filed: 06/21/2010 Entry ID: 3676070