Elmer Webb, Sr. v. CIR ( 1998 )

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 97-3709
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Elmer Webb, Sr., *
*
Petitioner, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, *
* [UNPUBLISHED]
Respondent. *
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Submitted: March 4, 1998
Filed: March 10, 1998
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Before FAGG, BEAM, and HANSEN, Circuit Judges.
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PER CURIAM.
Elmer Webb, Sr., appeals the United States Tax Court&s1 dismissal of his action
for lack of subject matter jurisdiction. After a careful review of the record and the
parties& submissions on appeal, we affirm the Tax Court&s dismissal for lack of subject
matter jurisdiction. We reject Webb&s other arguments on appeal as without merit.
Accordingly, we affirm. See 8th Cir. R. 47B.
1
The Honorable Mary Ann Cohen, Chief Judge, United States Tax Court.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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