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United States Court of Appeals
For the Eighth Circuit
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No. 15-3110
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Robert A. Morgan
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from the United States Tax Court
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Submitted: April 19, 2016
Filed: April 22, 2016
[Unpublished]
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Before GRUENDER, ARNOLD, SHEPHERD, Circuit Judges.
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PER CURIAM.
Robert Morgan appeals after the tax court issued a decision denying his motion
to dismiss for lack of jurisdiction and upholding a determination by the
Commissioner of Internal Revenue that he was liable for an income tax deficiency
and penalties. After careful review of the record, we conclude that the tax court’s
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decision was proper. See Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999)
(standards of review). Accordingly, we affirm. See 8th Cir. R. 47B.
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