Perry Tschida v. CIR (8th Cir. 2003)

Federal Circuits, 8th Cir. (March 10, 2003)

Docket number: 02-3861

Permanent Link: http://vlex.com/vid/perry-tschida-v-cir-18524876
Id. vLex: VLEX-18524876

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U.S. Court of Appeals for the 8th Cir. - Charlotte Bueford, Appellant, v. Resolution Trust Corporation, as Receiver for United Federal Savings Bank of Iowa, Appellee., 991 F.2d 481 (8th Cir. 1993)

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United States Court of Appeals FOR THE EIGHTH CIRCUIT

No. 02-3861

Perry Tschida, Appellant, v. Commissioner of Internal Revenue, Appellee.

Submitted: February 19, 2003 Filed: March 10, 2003

Before McMILLIAN, MELLOY, and SMITH, Circuit Judges.

PER CURIAM.

Perry Tschida appeals the tax court§ 6320(c) or § 6330(d). Our de novo review persuades us that Tschida§§ 6330(d)(1), 7502; Bueford v. Resolution Trust Corp., 991 F.2d 481, 484 (8th Cir. 1993) (standard of review). Because the untimely filing deprived the tax court of jurisdiction, and because the court may consider its jurisdiction on its own motion, we conclude that the tax court properly dismissed the petition. See Commissioner v. McCoy, 484 U.S. A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

Appeal from the United States Tax Court

5 & n.3 (T. C. Oct. 22, 2002).

[1] The Honorable Thomas B. Wells, Chief Judge of the United States Tax Court.

3, 7 (1987) (per curiam); Bueford, 991 F.2d at 485; Raymond v. Commissioner, No 2354-01L, 2002 U.S. Tax Ct. LEXIS 48 at Accordingly, we affirm.