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06-3310•Stan Koch & Sons v. Great West Casualty
06-3310Court of Appeals for the Eighth CircuitFeb 28, 2008
1The Honorable Diane L. Kroupa, United States Tax Court Judge.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 07-1902
___________
Gregory A. Schueler, *
*
Petitioner, *
* Appeal from the
v. * United States Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Respondent. *
___________
Submitted: February 4, 2008
Filed: February 7, 2008
___________
Before WOLLMAN, RILEY, and GRUENDER, Circuit Judges.
___________
PER CURIAM.
Gregory Schueler appeals the tax court’s1 adverse grant of summary judgment.
Having carefully reviewed the record and considered the arguments advanced by
Schueler on appeal, we conclude that 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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