Scott Goldsmith v. CIR, No. 18-1346 (8th Cir. 2019)
Annotate this CaseCourt Description: Per Curiam - Before Gruender, Bowman and Stras, Circuit Judges] Civil case - Federal Tax. Commissioner's determination was correct for the reasons expressed by the Tax Court, and that decision is affirmed without further comment.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 18-1346 ___________________________ Scott Kimrey Goldsmith lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from The United States Tax Court ____________ Submitted: February 15, 2019 Filed: February 25, 2019 [Unpublished] ____________ Before GRUENDER, BOWMAN, and STRAS, Circuit Judges. ____________ PER CURIAM. Scott Goldsmith appeals from a tax court1 decision, which granted summary judgment in favor of the Commissioner of Internal Revenue and sustained a notice of federal tax lien, in proceedings Goldsmith initiated under 26 U.S.C. §§ 6320 and 1 The Honorable Mark V. Holmes, United States Tax Court Judge. 6330. Following a careful de novo review, see Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir. 2010) (reviewing the tax court’s grant of summary judgment de novo), 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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