Eighth Circuit Affirms Dismissal of Tax Court Petition
Smith, Doyle Dennis v. Commissioner
- Case NameDoyle Dennis Smith v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-3560
- JudgePer Curiam
- Parallel Citation776 Fed. Appx. 3872019 WL 4180607
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-33791
- Tax Analysts Electronic Citation2019 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[Unpublished]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.
- Case NameDoyle Dennis Smith v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-3560
- JudgePer Curiam
- Parallel Citation776 Fed. Appx. 3872019 WL 4180607
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-33791
- Tax Analysts Electronic Citation2019 TNTF 172-18