Henry Langer v. CIR, No. 17-3682 (8th Cir. 2018)

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Court Description: Per Curiam - Before Kelly, Erickson and Grasz, Circuit Judges] Tax Court Appeal. Tax Court's decision upholding the Commissioner's determination that taxpayers were liable for fraud penalties affirmed without comment.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 17-3682 ___________________________ Henry J. Langer; Patricia K. Langer lllllllllllllllllllllAppellants v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from The United States Tax Court ____________ Submitted: September 13, 2018 Filed: September 18, 2018 [Unpublished] ____________ Before KELLY, ERICKSON, and GRASZ, Circuit Judges. ____________ PER CURIAM. Henry and Patricia Langer appeal the tax court’s1 decision, following a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for fraud penalties for tax years 2011-2013. 1 The Honorable Joseph W. Nega, 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-