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1The Honorable Carolyn P. Chiechi, United States Tax Court Judge.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 07-2789
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Paul L. Bowman, *
*
Appellant, *
* Appeal from the
v. * United States Tax Court.
*
Commissioner of Internal Revenue, * [UNPUBLISHED]
*
Appellee. *
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Submitted: August 1, 2008
Filed: August 7, 2008
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Before MELLOY, COLLOTON, and SHEPHERD, Circuit Judges.
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PER CURIAM.
Paul Bowman appeals the tax court’s 1 adverse grant of summary judgment.
Having carefully reviewed the record and considered the arguments advanced by
Bowman on appeal, we conclude summary judgment was proper. Accordingly, we
affirm for the reasons set forth in the tax court’s well-reasoned opinion. See 8th Cir.
R. 47B.
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