Scott Goldsmith v. CIR

United States Court of Appeals
For the Eighth Circuit
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No. 18-1346
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Scott Kimrey Goldsmith
lllllllllllllllllllllAppellant
v.
Commissioner of Internal Revenue
lllllllllllllllllllllAppellee
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Appeal from The United States Tax Court
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Submitted: February 15, 2019
Filed: February 25, 2019
[Unpublished]
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Before GRUENDER, BOWMAN, and STRAS, Circuit Judges.
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PER CURIAM.
Scott Goldsmith appeals from a tax court1 decision, which granted summary
judgment in favor of the Commissioner of Internal Revenue and sustained a notice
of federal tax lien, in proceedings Goldsmith initiated under 26 U.S.C. §§ 6320 and
1
The Honorable Mark V. Holmes, United States Tax Court Judge.
6330. Following a careful de novo review, see Nestle Purina Petcare Co. v. Comm’r,
594 F.3d 968, 970 (8th Cir. 2010) (reviewing the tax court’s grant of summary
judgment de novo), we conclude that the Commissioner’s determination was correct,
for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R.
47B.
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