United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 97-4144
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Larry C. Larue, *
*
Petitioner, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Respondent. *
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Submitted: June 17, 1998
Filed: June 19, 1998
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Before BOWMAN, Chief Judge, WOLLMAN, and MORRIS SHEPPARD ARNOLD,
Circuit Judges.
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PER CURIAM.
Larry C. Larue appeals from the Tax Court’s1 dismissal of his petition contesting
the Commissioner’s deficiency determination concerning his federal income taxes.
After carefully reviewing the record and the parties’ submissions, we conclude
dismissal was proper for the reasons the Tax Court stated. Accordingly, we affirm.
See 8th Cir. R. 47B.
1
The Honorable Robert N. Armen, Jr., United States Tax Court Judge.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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