Court Opinion

ID: 4395352
Source: CourtListenerOpinion
Date Created: 2019-05-09 16:00:21.632472+00
Date Added: 2024-06-11T14:37:46.104161
License: Public Domain

United States Court of Appeals
                              For the Eighth Circuit
                          ___________________________

                                  No. 18-2447
                          ___________________________

                         Brad S. Francis; Christine C. Francis

                              lllllllllllllllllllllAppellants

                                            v.

                          Commissioner of Internal Revenue

                               lllllllllllllllllllllAppellee
                                     ____________

                      Appeal from The United States Tax Court
                                  ____________

                               Submitted: May 6, 2019
                                 Filed: May 9, 2019
                                   [Unpublished]
                                   ____________

Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges.
                        ____________

PER CURIAM.

       Brad and Christine Francis appeal from the tax court’s1 dismissal--for lack of
prosecution--of their challenge to the Commissioner of Internal Revenue’s notice
asserting an income deficiency for 2013. Following a careful review, we conclude

      1
          The Honorable L. Paige Marvel, Chief Judge, United States Tax Court.
that the tax court had jurisdiction over the case, see Walters v. United States, 474
F.3d 1137, 1139 (8th Cir. 2007) (lower court’s determination of jurisdiction is
reviewed de novo); and did not abuse its discretion by dismissing the case for lack of
prosecution, see Long v. Comm’r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam)
(tax court’s dismissal for failure to prosecute is reviewed for abuse of discretion).
Accordingly, we affirm. See 8th Cir. R. 47B.
                       ______________________________

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