Charles R. Schetzer v. CIR , 53 F. App'x 397 ( 2002 )


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  •                       United States Court of Appeals
    FOR THE EIGHTH CIRCUIT
    ___________
    No. 02-2286
    ___________
    Charles Robert Schetzer,             *
    *
    Appellant,                 *
    * Appeal from the United States
    v.                               * Tax Court.
    *
    Commissioner of Internal Revenue,    *      [UNPUBLISHED]
    *
    Appellee.                  *
    ___________
    Submitted: December 3, 2002
    Filed: December 23, 2002
    ___________
    Before LOKEN, BYE, and RILEY, Circuit Judges.
    ___________
    PER CURIAM.
    Charles Schetzer (Schetzer) appeals the tax court’s1 decision affirming the
    Internal Revenue Service’s assessment of federal income tax deficiencies against him
    for the 1996 taxable year, and upholding 
    26 U.S.C. § 469
    (i) (allowing $25,000 offset
    against income for rental real estate activities) against Schetzer’s equal protection
    challenge.
    1
    The Honorable James S. Halpern, United States Tax Court.
    In support of his equal protection challenge, Schetzer argues, as he did below,
    that section 469(i) improperly favors those who rent real estate over persons, such as
    himself, who rent cars. We conclude Schetzer’s equal protection challenge is
    unavailing. See Regan v. Taxation With Representation, 
    461 U.S. 540
    , 547-48
    (1983) (statutory classifications are valid if they bear rational relation to legitimate
    governmental purpose, unless statute interferes with fundamental right or employs
    suspect classification; burden is particularly high to overcome presumption of
    constitutionality of tax statute). Schetzer’s remaining arguments are either raised for
    the first time on appeal, are frivolous, or are not material to the issue of his tax
    liabilities.
    Accordingly, we affirm. See 8th Cir. R. 47B.
    A true copy.
    Attest:
    CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
    

Document Info

Docket Number: 02-2286

Citation Numbers: 53 F. App'x 397

Judges: Loken, Bye, Riley

Filed Date: 12/23/2002

Precedential Status: Non-Precedential

Modified Date: 11/6/2024