United States v. Randy Never Misses A Shot

United States Court of Appeals
For the Eighth Circuit
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No. 14-2624
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Henry J. Lazniarz; Gina M. Lazniarz
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: March 25, 2015
Filed: March 30, 2015
[Unpublished]
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Before LOKEN, BOWMAN, and KELLY, Circuit Judges.
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PER CURIAM.
Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax
Court 1—issued after two trials—determining that they owed a tax deficiency and a
penalty for the 2006 tax year. We conclude that the taxpayers were given multiple
chances to prove their fact-intensive contentions, and the relatively insubstantial tax
amounts in question do not warrant further judicial review. We affirm.
1The Honorable David Gustafson, United States Tax Court Judge.

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