United States Court of Appeals
FOR THE EIGHTH CIRCUIT
No. 97-4035
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Herbert C. Elliott, *
*
Appellant, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
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Submitted: April 15, 1998
Filed: April 30, 1998
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Before WOLLMAN, BEAM, and MORRIS SHEPPARD ARNOLD, Circuit Judges.
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PER CURIAM.
Herbert Elliott appeals the United States Tax Court's1 determination that the
Internal Revenue Service's assessment of certain tax deficiencies was correct. Upon
review of the record and the parties' briefs, we affirm the judgment of the tax court for
the reasons stated in its decision. See 8th Cir. R. 47B.
1
The Honorable David Laro, United States Tax Court Judge.
A true copy.
ATTEST:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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