Eighth Circuit Affirms Tax Court Decision in CDP Case, Dismissals
Witdfeldt, James A., et al. v. Comm.
- Case NameJAMES A. WIDTFELDT Appellant v. Commissioner of Internal Revenue Respondent ESTATE OF GUSTEVA WIDTFELDT, DECEASED, JAMES A. WIDTFELDT, PERSONAL REPRESENTATIVE Appellant v. Commissioner of Internal Revenue Appellee ESTATE OF GUSTEVA E. WIDTFELDT, DECEASED, JAMES WIDTFELDT, STATUTORY EXECUTOR Petitioner v. COMMISSIONER OF INTERNAL REVENUE Respondent
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNos. 14-2382, 14-2444, 15-2166
- JudgePer curiam
- Parallel Citation641 Fed. Appx. 6372016-1 U.S. Tax Cas. (CCH) P60,692117 A.F.T.R.2d (RIA) 2016-9682016 WL 929357
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-5277
- Tax Analysts Electronic Citation2016 TNT 49-17
Witdfeldt, James A., et al. v. Comm.
[Unpublished]
UNITED STATES COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Appeals from the United States Tax Court
Submitted: March 7, 2016
Filed: March 11, 2016
Before LOKEN, MURPHY, and BYE, Circuit Judges.
PER CURIAM.
In these consolidated appeals -- two of which arise from actions that were dismissed as duplicating the first action -- James Widtfeldt appeals the tax court's grant of summary judgment to the Commissioner of Internal Revenue in a collection due process case. Following careful de novo review, we agree with the Commissioner that Widtfeldt was not entitled to re-litigate the tax liability of his deceased mother's estate, and Widtfeldt has identified no basis for reversal. See 26 U.S.C. § 6330; Nestle Purina Petcare Co. v. Comm'r, 594 F.3d 968, 970 (8th Cir. 2010) (de novo review of tax court's grant of summary judgment); Widtfeldt v. Comm'r, 449 Fed. Appx. 561 (8th Cir. Jan. 9, 2012) (unpublished per curiam). We also conclude that the tax court did not abuse its discretion in dismissing the duplicate actions. The rulings of the tax court are affirmed, see 8th Cir. R. 47B, and the Commissioner's motion is denied as moot.
- Case NameJAMES A. WIDTFELDT Appellant v. Commissioner of Internal Revenue Respondent ESTATE OF GUSTEVA WIDTFELDT, DECEASED, JAMES A. WIDTFELDT, PERSONAL REPRESENTATIVE Appellant v. Commissioner of Internal Revenue Appellee ESTATE OF GUSTEVA E. WIDTFELDT, DECEASED, JAMES WIDTFELDT, STATUTORY EXECUTOR Petitioner v. COMMISSIONER OF INTERNAL REVENUE Respondent
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNos. 14-2382, 14-2444, 15-2166
- JudgePer curiam
- Parallel Citation641 Fed. Appx. 6372016-1 U.S. Tax Cas. (CCH) P60,692117 A.F.T.R.2d (RIA) 2016-9682016 WL 929357
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2016-5277
- Tax Analysts Electronic Citation2016 TNT 49-17