Douglas Atwood v. Stephen Peterson

United States Court of Appeals
For the Eighth Circuit
___________________________
No. 18-3526
___________________________
Brian Benson,
lllllllllllllllllllllAppellant,
v.
Commissioner of Internal Revenue,
lllllllllllllllllAppellee.
____________
Appeal from The United States Tax Court
____________
Submitted: July 30, 2019
Filed: August 2, 2019
[Unpublished]
____________
Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges.
____________
PER CURIAM.
Brian Benson appeals from a tax court decision which sustained the1
Commissioner of Internal Revenue’s determination denying his request for innocent
spouse relief under 26 U.S.C. § 6015. We review the tax court’s determination
The Honorable Richard T. Morrison, United States Tax Court Judge.1

-- 1 of 2 --

whether to award equitable relief under § 6015(f) for abuse of discretion. We
conclude on review of the record that the tax court did not abuse its discretion, and
we therefore affirm. See 8th Cir. R. 47B.
______________________________
-2-

-- 2 of 2 --