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No. 96-3136NE _____________

Martin R. Stacy, * * Appellant, * * v. * Appeal from the United States * District Court for the United States of America; * District of Nebraska. Internal Revenue Service, * * [UNPUBLISHED] Appellees. *

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Submitted: December 6, 1996

Filed: December 13, 1996 _____________

Before FAGG, WOLLMAN, and MURPHY, Circuit Judges. _____________

PER CURIAM.

Martin R. Stacy appeals the district court's order denying his Federal Rule of Civil Procedure 60(b) motion. Having carefully reviewed the record and the parties' briefs, we conclude the district court's judgment was clearly correct. Accordingly, we affirm. See 8th Cir. R. 47B.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.