Hartmann v. Commissioner of Internal Revenue, No. 10-3501; Third Circuit; per curiam opinion; filed March 22, 2011. Before Judges Rendell, Chagares and Aldisert. On appeal from the U.S. Tax Court, No. 09-27758. [Sat below: Judge Armen.] DDS No. 35-8-xxxx [7 pp.]

John Hartmann appeals from the decision of the U.S. Tax Court granting the commissioner of the Internal Revenue Service’s (IRS) motion for summary judgment in this action to collect unpaid taxes.