Court Opinion

ID: 4435769
Source: CourtListenerOpinion
Date Created: 2019-09-04 16:00:28.467496+00
Date Added: 2024-06-11T14:53:06.911341
License: Public Domain

United States Court of Appeals
                              For the Eighth Circuit
                          ___________________________

                                  No. 18-3560
                          ___________________________

                                 Doyle Dennis Smith

                              lllllllllllllllllllllPetitioner

                                            v.

                          Commissioner of Internal Revenue

                              lllllllllllllllllllllRespondent
                                       ____________

                      Appeal from The United States Tax Court
                                  ____________

                             Submitted: August 28, 2019
                              Filed: September 4, 2019
                                   [Unpublished]
                                   ____________

Before BENTON, SHEPHERD, and KELLY, Circuit Judges.
                          ____________

PER CURIAM.

       Doyle Smith appeals the tax court’s1 dismissal of his petition after he failed to
pay the filing fee. Following careful review, we conclude that the tax court did not
err in dismissing Smith’s petition. See Tax Ct. Rule 20(d) (fee of $60 shall be paid

      1
          The Honorable Maurice B. Foley, Chief Judge, United States Tax Court.
at time petition is filed; fee may be waived if petitioner shows inability to pay); Tax
Ct. Rule 123(b) (tax court may dismiss case for petitioner’s failure to prosecute or
failure to comply with Tax Court Rules); Long v. Comm’r, 742 F.2d 1141, 1143 (8th
Cir. 1984) (per curiam) (affirming dismissal under Rule 123(b)). Accordingly, we
affirm. See 8th Cir. R. 47B.
                         ______________________________

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