Langer v. Commissioner , 545 F. App'x 596 ( 2013 )

PER CURIAM.

Henry Langer appeals the tax court’s¹ adverse grant of summary judgment in this collection action. Upon careful de novo review, see Cox v. Comm’r, 121 F.3d 390, 391 (8th Cir.1997) (standard of review), we agree with the reasoning and conclusions of the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

1 . The Honorable Lewis R. Carluzzo, United States Tax Court Judge.