Mayme Brown v. Mortgage Electronic

United States Court of Appeals
For the Eighth Circuit
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No. 13-2177
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Henry J. Langer
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from the United States Tax Court
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Submitted: November 29, 2013
Filed: December 3, 2013
[Unpublished]
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Before MURPHY, SMITH, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Henry Langer appeals the tax court’s adverse grant of summary judgment in1
this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d
The Honorable Lewis R. Carluzzo, United States Tax Court Judge.1

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390, 391 (8th Cir. 1997) (standard of review), we agree with the reasoning and
conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.
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