Thomas McIntyre, et al v. CIR, No. 11-1680 (8th Cir. 2011)
Annotate this CaseCourt Description: Civil case - Federal Tax. Tax Court's decision affirming the Commissioner's determinations regarding accuracy-related penalties is affirmed without comment.
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United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ Nos. 11-1679/1680 ___________ Thomas McIntyre; Deborah McIntyre, * * * Appellants, * * Appeals from the United v. * States Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: November 3, 2011 Filed: November 4, 2011 ___________ Before LOKEN, BYE, and COLLOTON, Circuit Judges. ___________ PER CURIAM. In these consolidated cases, Thomas and Deborah McIntyre appeal the tax court s1 decision upholding a determination made by the Commissioner of Internal Revenue of their liability for accuracy-related penalties. Upon careful review, see Namyst v. Comm r, 435 F.3d 910, 912 (8th Cir. 2006) (reviewing tax court s findings of fact for clear error and its conclusions of law de novo), we conclude that the Commissioner s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Diane L. Kroupa, United States Tax Court Judge.
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