Testo completo
United States Court of Appeals
For the Eighth Circuit
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No. 18-3526
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Brian Benson,
lllllllllllllllllllllAppellant,
v.
Commissioner of Internal Revenue,
lllllllllllllllllAppellee.
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Appeal from The United States Tax Court
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Submitted: July 30, 2019
Filed: August 2, 2019
[Unpublished]
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Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges.
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PER CURIAM.
Brian Benson appeals from a tax court decision which sustained the1
Commissioner of Internal Revenue’s determination denying his request for innocent
spouse relief under 26 U.S.C. § 6015. We review the tax court’s determination
The Honorable Richard T. Morrison, United States Tax Court Judge.1
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whether to award equitable relief under § 6015(f) for abuse of discretion. We
conclude on review of the record that the tax court did not abuse its discretion, and
we therefore affirm. See 8th Cir. R. 47B.
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