Case Name: James A. WIDTFELDT, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2012-01-09
Citations: 449 F. App'x 561
Docket Number: No. 11-2285
Parties: James A. WIDTFELDT, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: Before MURPHY, ARNOLD, and BENTON, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 449
Pages: 561–561

Head Matter:
James A. WIDTFELDT, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 11-2285.
United States Court of Appeals, Eighth Circuit.
Submitted: Jan. 4, 2012.
Filed: Jan. 9, 2012.
James A. Widtfeldt, Atkinson, NE, pro se.
John A. Dudeck, Jr., Sara Ann Ket-chum, Gilbert Steven Rothenberg, U.S. Department of Justice, William Wilkins, Internal Revenue Service, argued, Washington, DC, for Appellee.
Before MURPHY, ARNOLD, and BENTON, Circuit Judges.

Opinion:
PER CURIAM.
James Widtfeldt appeals the tax court's decision dismissing his case for failure to properly prosecute, and upholding the Commissioner of Internal Revenue's determination that his deceased mother's estate owed a gift tax deficiency, estate tax, and additions to tax. Following careful review of the record and the parties' arguments, we agree with the tax court's decision. See Long v. Comm'r, 742 F.2d 1141, 1143 (8th Cir.1984) (per curiam) (dismissal of case was proper exercise of tax court's discretion, where taxpayers were resistant to Commissioner's attempts to reach stipulation, and no stipulation was achieved, and although tax court gave taxpayers opportunity to state their case for redetermination of deficiencies, they failed to produce any admissible evidence in support of their claims). Accordingly, we affirm. See 8th Cir. R. 47B. We also deny the pending motions.
. The Honorable Diane L. Kroupa, United States Tax Court Judge.