Henry Lazniarz v. CIR, No. 14-2624 (8th Cir. 2015)
Annotate this CaseCourt Description: Civil case - Federal Tax. Tax Court finding of tax deficiency and penalty affirmed.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 14-2624 ___________________________ Henry J. Lazniarz; Gina M. Lazniarz lllllllllllllllllllllAppellants v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from The United States Tax Court ____________ Submitted: March 25, 2015 Filed: March 30, 2015 [Unpublished] ____________ Before LOKEN, BOWMAN, and KELLY, Circuit Judges. ____________ PER CURIAM. Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax Court1—issued after two trials—determining that they owed a tax deficiency and a penalty for the 2006 tax year. We conclude that the taxpayers were given multiple chances to prove their fact-intensive contentions, and the relatively insubstantial tax amounts in question do not warrant further judicial review. We affirm. 1 The Honorable David Gustafson, United States Tax Court Judge.
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