Patricia Hyde v. CIR, No. 16-4183 (8th Cir. 2017)
Annotate this CaseCourt Description: Per Curiam - Before Colloton, Murphy and Kelly, Circuit Judges] Civil case - U.S. Tax Court. Determination of deficiencies and penalties affirmed without comment.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 16-4183 ___________________________ Patricia Louise Hyde; Robert F. Batsch, lllllllllllllllllllllPetitioners, v. Commissioner of Internal Revenue, lllllllllllllllllllllRespondent. ____________ Appeal from The United States Tax Court ____________ Submitted: August 2, 2017 Filed: August 10, 2017 [Unpublished] ____________ Before COLLOTON, MURPHY, and KELLY, Circuit Judges. ____________ PER CURIAM. Patricia Hyde and Robert Batsch appeal the tax court’s1 decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for income tax deficiencies and penalties for tax years 2007-2012. 1 The Honorable Mary Ann Cohen, United States Tax Court Judge. Following a careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (standard of review for tax court decisions), 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. ______________________________ -2-
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