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Eighth Circuit Affirms Dismissal of Tax Court Petition

SEP. 4, 2019

Smith, Doyle Dennis v. Commissioner

DATED SEP. 4, 2019
DOCUMENT ATTRIBUTES
  • Case Name
    Doyle Dennis Smith v. Commissioner
  • Court
    United States Court of Appeals for the Eighth Circuit
  • Docket
    No. 18-3560
  • Judge
    Per Curiam
  • Parallel Citation
    776 Fed. Appx. 387
    2019 WL 4180607
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-33791
  • Tax Analysts Electronic Citation
    2019 TNTF 172-18

Smith, Doyle Dennis v. Commissioner

Doyle Dennis Smith
Petitioner
v.

Commissioner of Internal Revenue
Respondent

[Unpublished]

United States Court of Appeals
For the Eighth Circuit

Appeal from The United States Tax Court

Submitted: August 28, 2019
Filed: September 4, 2019

Before BENTON, SHEPHERD, and KELLY, Circuit Judges.

PER CURIAM.

Doyle Smith appeals the tax court's1 dismissal of his petition after he failed to pay the filing fee. Following careful review, we conclude that the tax court did not err in dismissing Smith's petition. See Tax Ct. Rule 20(d) (fee of $60 shall be paid at time petition is filed; fee may be waived if petitioner shows inability to pay); Tax Ct. Rule 123(b) (tax court may dismiss case for petitioner's failure to prosecute or failure to comply with Tax Court Rules); Long v. Comm'r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam) (affirming dismissal under Rule 123(b)). Accordingly, we affirm. See 8th Cir. R. 47B.

FOOTNOTES

1The Honorable Maurice B. Foley, Chief Judge, United States Tax Court.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Case Name
    Doyle Dennis Smith v. Commissioner
  • Court
    United States Court of Appeals for the Eighth Circuit
  • Docket
    No. 18-3560
  • Judge
    Per Curiam
  • Parallel Citation
    776 Fed. Appx. 387
    2019 WL 4180607
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-33791
  • Tax Analysts Electronic Citation
    2019 TNTF 172-18
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