Henry Langer v. Commissioner of IRS, No. 13-2177 (8th Cir. 2013)

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Court Description: Tax Court Appeal. Summary judgment in the Commissioner's favor affirmed without comment in this collection action. [ December 02, 2013

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-2177 ___________________________ Henry J. Langer lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from the United States Tax Court ____________ Submitted: November 29, 2013 Filed: December 3, 2013 [Unpublished] ____________ Before MURPHY, SMITH, and SHEPHERD, Circuit Judges. ____________ PER CURIAM. Henry Langer appeals the tax court s1 adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm r, 121 F.3d 1 The Honorable Lewis R. Carluzzo, United States Tax Court Judge. 390, 391 (8th Cir. 1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. _________________________ -2-

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