Henry J. Langer v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 05-3510 ___________ Henry J. Langer; Patricia K. Langer, * * Petitioners, * * v. * * Appeal from the United States Commissioner of Internal Revenue, * Tax Court. * Respondent. * [UNPUBLISHED] * ------------------------------------- * * Henry J. Langer; Patricia K. Langer, * * Petitioners, * * v. * * Commissioner of Internal Revenue, * * Respondent. * ___________ Submitted: August 21, 2006 Filed: August 28, 2006 ___________ Before MURPHY, BYE, and MELLOY, Circuit Judges. ___________ PER CURIAM. Henry J. and Patricia K. Langer appeal the adverse decision of the United States Tax Court1 concerning levies to collect 1990 and 1991 federal income-tax liabilities, and their related request for an interest abatement. We affirm for the reasons stated by the Tax Court in its well-reasoned decision. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Diane L. Kroupa, United States Tax Court Judge. -2-