Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-07-01902/USCOURTS-ca8-07-01902-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Respondent
Gregory A. Schueler
Petitioner

Document Text:

1

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

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 07-1902

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Gregory A. Schueler, *

*

Petitioner, *

* Appeal from the

v. * United States Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Respondent. *

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Submitted: February 4, 2008

Filed: February 7, 2008

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Before WOLLMAN, RILEY, and GRUENDER, Circuit Judges.

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PER CURIAM.

Gregory Schueler appeals the tax court’s1

 adverse grant of summary judgment.

Having carefully reviewed the record and considered the arguments advanced by

Schueler on appeal, we conclude that summary judgment was proper. Accordingly,

we affirm for the reasons set forth in the tax court’s well-reasoned opinion. See 8th

Cir. R. 47B.

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Appellate Case: 07-1902 Page: 1 Date Filed: 02/07/2008 Entry ID: 3399858