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United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 02-3734
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Stephen and Sara Galligan, *
*
Appellants, * Appeal from the United States
* Tax Court.
v. *
* [UNPUBLISHED]
Commissioner of Internal Revenue, *
*
Appellee. *
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Submitted: April 4, 2003
Filed: April 15, 2003
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Before MELLOY, FAGG, and SMITH, Circuit Judges.
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PER CURIAM.
Stephen and Sara Galligan appeal from the tax court's adverse judgment,
following a trial, in their action contesting the assessment of deficiencies in their
federal income taxes for tax years 1996 and 1997. Having carefully reviewed the
record, we conclude the judgment was proper for the reasons explained by the tax
court. Accordingly, we affirm. See 8th Cir. R. 47B.
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A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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