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FLAHERTYS ARDEN BOWL, INC. v. C.I.R.

No. 01-1158.

271 F.3d 763 (2001)

FLAHERTYS ARDEN BOWL, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: November 16, 2001.

Attorney(s) appearing for the Case

Nick R. Hay, argued, Minneapolis, MN, for appellant.

Steven W. Parks, argued, Washington, DC (Claire Fallon, Kenneth L. Greene, on the brief), for appellee.

Before: BOWMAN, BRIGHT, and HANSEN, Circuit Judges.

PER CURIAM.

Flahertys Arden Bowl, Inc. (Taxpayer), appeals from the decision of the Tax Court,1 Flahertys Arden Bowl, Inc. v. Comm'r, 115 T.C. 269, 2000 WL 1372869 (2000), granting judgment to the Commissioner of the Internal Revenue Service on the Commissioner's claim that Taxpayer failed to file excise tax returns and pay the required taxes in 1993 and 1994.2 The Tax...

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