Filed: Aug. 07, 2008
Latest Update: Mar. 02, 2020
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 07-2789 _ Paul L. Bowman, * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * _ Submitted: August 1, 2008 Filed: August 7, 2008 _ Before MELLOY, COLLOTON, and SHEPHERD, Circuit Judges. _ PER CURIAM. Paul Bowman appeals the tax court’s1 adverse grant of summary judgment. Having carefully reviewed the record and considered the arguments advanced by Bowman on ap
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 07-2789 _ Paul L. Bowman, * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * _ Submitted: August 1, 2008 Filed: August 7, 2008 _ Before MELLOY, COLLOTON, and SHEPHERD, Circuit Judges. _ PER CURIAM. Paul Bowman appeals the tax court’s1 adverse grant of summary judgment. Having carefully reviewed the record and considered the arguments advanced by Bowman on app..
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United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 07-2789
___________
Paul L. Bowman, *
*
Appellant, *
* Appeal from the
v. * United States Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
___________
Submitted: August 1, 2008
Filed: August 7, 2008
___________
Before MELLOY, COLLOTON, and SHEPHERD, Circuit Judges.
___________
PER CURIAM.
Paul Bowman appeals the tax court’s1 adverse grant of summary judgment.
Having carefully reviewed the record and considered the arguments advanced by
Bowman on appeal, we conclude summary judgment was proper. Accordingly, we
affirm for the reasons set forth in the tax court’s well-reasoned opinion. See 8th Cir.
R. 47B.
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1
The Honorable Carolyn P. Chiechi, United States Tax Court Judge.