Byers v. Commissioner

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 08-2016
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Ronald E. Byers, *
*
Appellant, *
*
v. * Appeal from the United States
* Tax Court
Commissioner of Internal Revenue, *
* [UNPUBLISHED]
Appellee. *
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Submitted: October 2, 2009
Filed: November 10, 2009
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Before MURPHY, COLLOTON, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Ronald Byers challenges the tax court’s1 decision, after a bench trial, upholding
the IRS’s determination of his taxable income for tax years 1999-2002. Following
careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999)
(standard of review for tax court decisions), we affirm the decision for the reasons
stated in the tax court’s memorandum. See 8th Cir. R. 47B.
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1
The Honorable Stephen J. Swift, United States Tax Court Judge.