Eighth Circuit Affirms IRS Deficiency, Penalty Determination
Hyde, Patricia Louise et al. v. Commissioner
- Case NamePatricia Louise Hyde et al. v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 16-4183
- JudgePer Curiam
- Cross-Reference
Affirming Batsch v. Commissioner, T.C. Memo. 2016-140 (2016).
- Parallel Citation695 Fed. Appx. 1662017-2 U.S. Tax Cas. (CCH) P50,441120 A.F.T.R.2d (RIA) 2017-54442017 WL 3432411
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-65494
- Tax Analysts Electronic Citation2017 TNT 154-15
Hyde, Patricia Louise et al. v. Commissioner
Patricia Louise Hyde; Robert F. Batsch,
Petitioners,
v.
Commissioner of Internal Revenue,
Respondent.
United States Court of Appeals
For the Eighth Circuit
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[Unpublished]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.
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.
- Case NamePatricia Louise Hyde et al. v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 16-4183
- JudgePer Curiam
- Cross-Reference
Affirming Batsch v. Commissioner, T.C. Memo. 2016-140 (2016).
- Parallel Citation695 Fed. Appx. 1662017-2 U.S. Tax Cas. (CCH) P50,441120 A.F.T.R.2d (RIA) 2017-54442017 WL 3432411
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-65494
- Tax Analysts Electronic Citation2017 TNT 154-15