Ronald Byers v. CIR, No. 08-2016 (8th Cir. 2009)
Annotate this CaseCourt Description: Civil case - Federal Tax. Tax court decision determining Byers's taxable income for certain years is affirmed without comment.
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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 08-2016 ___________ Ronald E. Byers, * * Appellant, * * v. * Appeal from the United States * Tax Court Commissioner of Internal Revenue, * * [UNPUBLISHED] Appellee. * ___________ Submitted: October 2, 2009 Filed: November 10, 2009 ___________ Before MURPHY, COLLOTON, and SHEPHERD, Circuit Judges. ___________ PER CURIAM. Ronald Byers challenges the tax court s1 decision, after a bench trial, upholding the IRS s determination of his taxable income for tax years 1999-2002. Following careful review, see Campbell v. Comm r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standard of review for tax court decisions), we affirm the decision for the reasons stated in the tax court s memorandum. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Stephen J. Swift, United States Tax Court Judge.
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