Opinion
No. 14-2094
12-31-2014
Ries Enterprises, Inc. Petitioner - Appellant v. Commissioner of Internal Revenue Respondent - Appellee
Appeal from The United States Tax Court [Unpublished] Before GRUENDER, BENTON, and KELLY, Circuit Judges. PER CURIAM.
Ries Enterprises, Inc. appeals the tax court's decision upholding the Commissioner's determination that it owed $161,200 in excise tax and $76,570 in additions to tax for the 2002 tax year. After careful review, see Ark. State Police Ass'n v. Comm'r, 282 F.3d 556, 558 (8th Cir. 2002) (standard of review), we find no basis for reversal. Accordingly, we affirm. See 8th Cir. R. 47B.
The Honorable Diane L. Kroupa, United States Tax Court Judge.