Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-03-04041/USCOURTS-ca8-03-04041-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Respondent
Van Roekel Farms
Petitioner

Document Text:

*

The Honorable James S. Halpern, United States Tax Court Judge.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

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No. 03-4041

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Van Roekel Farms, Inc., *

*

Petitioner, *

* Appeal from the United States

v. * Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Respondent. *

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Submitted: June 17, 2004

 Filed: June 29, 2004

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Before MORRIS SHEPPARD ARNOLD, FAGG, and SMITH, Circuit Judges.

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PER CURIAM.

Van Roekel Farms, Inc. (Taxpayer) appeals the Tax Court’s*

 order on summary

judgment upholding the Internal Revenue Service Commissioner’s (Commissioner’s)

determinations of income tax deficiencies, see 26 U.S.C. § 404(k), and penalties, see

26 U.S.C. § 6662(a). We conclude no issue of material fact existed as to the

Commissioner’s determination of income tax deficiencies and resulting penalties

because the parties stipulated that Taxpayer’s employment stock option plan was

disqualified under 26 U.S.C. § 401(a) for the tax years 1994-96, and the stipulation

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was binding on Taxpayer. See Tax Ct. R. 91(e); Clendenen v. Comm’r, 345 F.3d 568,

569-70 (8th Cir. 2003). We also conclude the tax court properly denied all other

claims or arguments because Taxpayer neither raised them in its petition nor moved

to amend. See Tax Ct. R. 34(b)(4), Brumley v. Comm’r, 76 T.C.M. (CCH) 935, 937

(1998). 

Accordingly, we affirm the judgment of the tax court. See 8th Cir. R. 47B.

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Appellate Case: 03-4041 Page: 2 Date Filed: 06/29/2004 Entry ID: 1782384