James Logan Clark v. CIR

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 98-3982
___________
James Logan Clark, *
*
Appellant, *
* Appeal from the United States
v. * Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
___________
Submitted: April 29, 1999
Filed: May 13, 1999
___________
Before McMILLIAN, LOKEN, and MURPHY, Circuit Judges.
___________
PER CURIAM.
Jame s Logan Clark appeals from the tax court’s1 deficiency determination
upholdin g a deficiency determination by the Commissioner of Internal Revenue,
challengin g the constitutionality of 26 U.S.C. §§ 86, 6013 (1995). Having carefully
reviewe d the record and the parties’ submissions, we agree with the tax court that
neithe r section is unconstitutional . See Rega n v. Taxation With Representation of
Washington, 461 U.S. 540, 547 (1983); Dandridg ev. Williams, 397 U.S. 471, 485
(1970).
1
The Honorable Daniel J. Dinan, United States Tax Court Judge.
Accordingly, we affirm the judgment. See 8th Cir. R. 47B.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
-2-