Gesamter Gesetzestext
United States Court of Appeals
For the Eighth Circuit
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No. 25-3073
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Ashley M. Huber
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: May 26, 2026
Filed: May 29, 2026
[Unpublished]
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Before LOKEN, SMITH, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Ashley Huber appeals after the tax court1 sustained the Commissioner of
Internal Revenue’s calculation of her tax deficiency and penalty, following a trial in
her action challenging a notice of deficiency. Upon careful review, we conclude the
1The Honorable Ronald L. Buch, United States Tax Court Judge.
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tax court did not err in sustaining the notice of deficiency, including the substantial-
understatement penalty assessed against Huber. See Campbell v. Comm’r, 164 F.3d
1140, 1142 (8th Cir. 1999) (tax court’s factual findings are reviewed for clear error
and its legal conclusions are reviewed de novo). Accordingly, we affirm. See 8th
Cir. R. 47B.
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