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SCHERPING v. C.I.R.

No. 83-2088.

747 F.2d 478 (1984)

Lavern SCHERPING, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 2, 1984.

Attorney(s) appearing for the Case

John E. Mack, New London, Minn., for appellant.

William Wang, Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY, JOHN R. GIBSON, and FAGG, Circuit Judges.

PER CURIAM.

Lavern Scherping appeals from an order of the Tax Court dismissing his petition for redetermination of a deficiency for failure to state a claim. The case was first considered on an order that Scherping show cause why the appeal should not be dismissed as entirely lacking in merit. After a response was filed, the case was briefed and arguments heard. Scherping argues that since he filed his petition pro se, the Tax Court should have construed it more liberally...

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