Case Name: Paul L. BOWMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2008-08-07
Citations: 285 F. App'x 309
Docket Number: No. 07-2789
Parties: Paul L. BOWMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: Before: MELLOY, COLLOTON, and SHEPHERD, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 285
Pages: 309–309

Head Matter:
Paul L. BOWMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 07-2789.
United States Court of Appeals, Eighth Circuit.
Submitted: Aug. 1, 2008.
Filed: Aug. 7, 2008.
Paul L. Bowman, Algona, IA, pro se.
Gretchen M. Wolfinger, U.S. Department of Justice, Washington, DC, for Appellee.
Before: MELLOY, COLLOTON, and SHEPHERD, Circuit Judges.

Opinion:
PER CURIAM.
Paul Bowman appeals the tax court's adverse grant of summary judgment. Having carefully reviewed the record and considered the arguments advanced by Bowman on appeal, we conclude 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.
. The Honorable Carolyn P. Chiechi, United States Tax Court Judge.