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Судебные дела / Зарубежная практика  / Mohammad J. Hashemi; Nahid Hashemi, Appellants, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 03-1682, March 18, 2004

Mohammad J. Hashemi; Nahid Hashemi, Appellants, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 03-1682, March 18, 2004

24.06.2008  

Mohammad J. Hashemi; Nahid Hashemi, Appellants, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals FOR THE EIGHTH CIRCUIT

No. 03-1682

March 18, 2004

[UNPUBLISHED]

Appeal from the United States Tax Court.

Submitted: February 6, 2004

Filed: March 18, 2004

Before BYE, McMILLIAN, and RILEY, Circuit Judges.

PER CURIAM.

Mohammad and Nahid Hashemi appeal the tax court's 1 order granting the motion of the Commissioner of Internal Revenue (Commissioner) for the entry of a decision. The Hashemis admit they have no quarrel with the tax years underlying the Commissioner's motion, and we agree with the tax court that it lacked jurisdiction over the Hashemis' challenges involving other tax years. See 26 U.S.C. ╖ 6214(a), (b) (tax court lacks jurisdiction to determine overpayment or underpayment for years for which notice of deficiency has not been sent to taxpayer); Spector v. Comm'r , 790 F.2d 51, 52 (8th Cir.) (per curiam) (tax court is court of limited jurisdiction), cert. denied , 479 U.S. 884 (1986). Accordingly, we affirm. See 8th Cir. R. 47B.

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1 The Honorable Michael B. Thornton, United States Tax Court Judge.

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