Henry Langer, et al v. CIR, No. 09-3593 (8th Cir. 2010)

Annotate this Case

Court Description: Petition for Review - Tax Court. Tax court's decision relating to tax deficiency and penalty is summarily affirmed.

Download PDF
United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 09-3593 ___________ Henry J. Langer; Patricia K. Langer, * * Appellants, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: June 16, 2010 Filed: June 21, 2010 ___________ Before WOLLMAN, COLLOTON, and GRUENDER, Circuit Judges. ___________ PER CURIAM. Henry Langer and Patricia Langer challenge the tax court s1 decision, after a bench trial, concluding that their deficiency for tax year 2001 was $32,931, and that they were liable for a penalty in the amount of $6,586.20. Following careful review, see Campbell v. Comm r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standards of review for tax court decisions), we affirm for the reasons stated by the tax court. See 8th Cir. R. 47B. 1 The Honorable Harry A. Haines, United States Tax Court Judge.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.