United States v. Christopher Williams

United States Court of Appeals
For the Eighth Circuit
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No. 19-2727
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Scott Kimrey Goldsmith
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: September 16, 2020
Filed: September 21, 2020
[Unpublished]
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Before LOKEN, SHEPHERD, and STRAS, Circuit Judges.
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PER CURIAM.
Scott Goldsmith appeals after the tax court1 adopted the Commissioner of
Internal Revenue’s calculation of his tax deficiencies and penalties, following a trial
in his action challenging a notice of deficiency. Upon careful review, we conclude the
1The Honorable Mark V. Holmes, United States Tax Court Judge.

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tax court did not err in determining that Goldsmith was not entitled to deductions or
an increase in basis in his law firm for expenses associated with the redemption of his
house, and did not abuse its discretion by adopting the Commissioner’s calculations.
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);
see also JPMorgan Chase & Co. v. Comm’r, 530 F.3d 634, 638 (7th Cir. 2008) (tax
court’s adoption of computations submitted by a party pursuant to Tax Court Rule 155
is reviewed for abuse of discretion). Accordingly, we affirm. See 8th Cir. R. 47B, and
we deny Goldsmith’s pending motion.
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