Lester Ramer v. CIR, No. 10-1584 (8th Cir. 2010)
Annotate this CaseCourt Description: Civil case - Federal Tax. Tax court's summary judgment for the Commissioner in this tax-deficiency action is affirmed without comment.
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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 10-1584 ___________ Lester R. Ramer, * * Appellant, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: September 7, 2010 Filed: September 30, 2010 ___________ Before BYE, BOWMAN, and COLLOTON, Circuit Judges. ___________ PER CURIAM. Lester Ramer appeals the tax court s1 adverse grant of summary judgment in this tax-deficiency action. Ramer has also filed a motion challenging the tax court s return of certain documents for noncompliance with the court s rules, and a motion to strike certain federal rules and statutes. Upon careful de novo review of the tax court s summary judgment decision, see Nestle Purina Petcare Co. v. Comm r, 594 F.3d 968, 970 (8th Cir. 2010) (standard for reviewing tax court s summary judgment decision), petition for cert. filed, 78 1 The Honorable L. Paige Marvel, United States Tax Court Judge. U.S.L.W. 3653 (U.S. Apr. 30, 2010) (No. 09-1339), we conclude that the grant of summary judgment was proper for the reasons stated by the tax court, and we find no merit to any of Ramer s arguments on appeal. Accordingly, we affirm the tax court s decision. See 8th Cir. R. 47B. We also deny the pending motions. ______________________________ -2-
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