Brad Francis v. CIR ( 2019 )

United States Court of Appeals
For the Eighth Circuit
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No. 18-2447
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Brad S. Francis; Christine C. Francis
lllllllllllllllllllllAppellants
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: May 6, 2019
Filed: May 9, 2019
[Unpublished]
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Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Brad and Christine Francis appeal from the tax court’s1 dismissal--for lack of
prosecution--of their challenge to the Commissioner of Internal Revenue’s notice
asserting an income deficiency for 2013. Following a careful review, we conclude
1
The Honorable L. Paige Marvel, Chief Judge, United States Tax Court.
that the tax court had jurisdiction over the case, see Walters v. United States, 474
F.3d 1137, 1139 (8th Cir. 2007) (lower court’s determination of jurisdiction is
reviewed de novo); and did not abuse its discretion by dismissing the case for lack of
prosecution, see Long v. Comm’r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam)
(tax court’s dismissal for failure to prosecute is reviewed for abuse of discretion).
Accordingly, we affirm. See 8th Cir. R. 47B.
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