Harold Stanley v. CIR, No. 12-1914 (8th Cir. 2012)

Annotate this Case

Court Description: Civil case - Federal Tax. Tax Court's summary judgment for the Commissioner is affirmed without comment. [ October 12, 2012

Download PDF
United States Court of Appeals For the Eighth Circuit ___________________________ No. 12-1914 ___________________________ Harold Ray Stanley lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from the United States Tax Court ____________ Submitted: October 12, 2012 Filed: October 15, 2012 [Unpublished] ____________ Before WOLLMAN, MELLOY, and SHEPHERD, Circuit Judges. ____________ PER CURIAM. Harold Stanley appeals the tax court s1 adverse grant of summary judgment in his tax action. After careful consideration, see Nestle Purina Petcare Co. v. Comm r, 594 F.3d 968, 970 (8th Cir.) (de novo review), cert. denied 131 S. Ct. 86 (2010), we conclude summary judgment was proper, see Bell v. Comm r, 126 T.C. 356, 358 1 The Honorable Elizabeth Crewson Paris, United States Tax Court Judge. (2006) (26 U.S.C. ยง 6330 allows challenges to existence or amount of underlying liability if petitioner did not receive notice of deficiency or otherwise have opportunity to dispute liability; this statutory preclusion is triggered by opportunity to contest underlying liability, even if opportunity is not pursued). We therefore affirm the ruling of the tax court. See 8th Cir. R. 47B. We deny appellant s pending motion. ______________________________ -2-

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.