Larry Alexander v. Avera St. Luke's Hospital

United States Court of Appeals
For the Eighth Circuit
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No. 14-1220
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Victor Dannon; Barbara Dannon
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: September 5, 2014
Filed: September 10, 2014
[Unpublished]
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Before WOLLMAN, GRUENDER, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Victor and Barbara Dannon appeal the decision of the tax court upholding the1
Commissioner’s assessment of income tax deficiencies and penalties for the 2008 tax
year. Following careful review of the record and the parties’ briefs, see DKD Enter.
The Honorable David Gustafson, United States Tax Court Judge.1

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v. C.I.R., 685 F.3d 730, 734 (8th Cir. 2012) (tax court’s legal conclusions are
reviewed de novo and its factual findings for clear error; all deductions are matters
of legislative grace, and unless claimed deductions come clearly within scope of
statute, they are not to be allowed), we find the taxpayers’ arguments to be meritless
or waived. Accordingly, we affirm the judgment of the tax court. See 8th Cir. R.
47B.
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