Amilcar Nicolas Calderon-Lopez v. Eric H. Holder, Jr.

1The Honorable L. Paige Marvel, United States Tax Court Judge.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 10-1584
___________
Lester R. Ramer, *
*
Appellant, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
___________
Submitted: September 7, 2010
Filed: September 30, 2010
___________
Before BYE, BOWMAN, and COLLOTON, Circuit Judges.
___________
PER CURIAM.
Lester Ramer appeals the tax court’s1 adverse grant of summary judgment in
this tax-deficiency action. Ramer has also filed a motion challenging the tax court’s
return of certain documents for noncompliance with the court’s rules, and a motion
to “strike” certain federal rules and statutes.
Upon careful de novo review of the tax court’s summary judgment decision, see
Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir. 2010) (standard for
reviewing tax court’s summary judgment decision), petition for cert. filed, 78

-- 1 of 2 --

-2-
U.S.L.W. 3653 (U.S. Apr. 30, 2010) (No. 09-1339), we conclude that the grant of
summary judgment was proper for the reasons stated by the tax court, and we find no
merit to any of Ramer’s arguments on appeal.
Accordingly, we affirm the tax court’s decision. See 8th Cir. R. 47B. We also
deny the pending motions.
______________________________

-- 2 of 2 --