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MINEMYER v. C.I.R.

No. 19-9003.

995 F.3d 781 (2021)

John Thomas MINEMYER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Filed April 22, 2021.

Attorney(s) appearing for the Case

Submitted on the briefs:*

John Thomas Minemyer, pro se.

Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Ellen Page DelSole and Anthony T. Sheehan , Attorneys, Tax Division, United States Department of Justice, Washington, D.C., for Respondent-Appellee.

Before MATHESON, BRISCOE, and CARSON, Circuit Judges.

John Minemyer, proceeding pro se, appeals two orders from the United States Tax Court. The first order granted the Commissioner of Internal Revenue's ("Commissioner's") Motion for Partial Summary Judgment and denied Minemyer's Motion for Summary Judgment. The second order denied...

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