No. 96-1871

Robert H. Bradley, Margaret M. * Bradley, * * Appellees, * * Appeal from the United States v. * District Court for the * District of Minnesota. United States of America, * * [UNPUBLISHED] Appellant. *

Submitted: December 11, 1996

Filed: January 23, 1997

Before BOWMAN and HEANEY, Circuit Judges, and SMITH,1 District Judge.

PER CURIAM.

The United States brought this appeal from the district court's grant of summary judgment to Robert and Margaret Bradley holding that the doctrine of res judicata barred the Internal Revenue Service from assessing a deficiency against the Bradleys to recover a previously allowed refund subsequent to a final decision by the Tax Court. Having carefully reviewed the record and the parties' briefs, we conclude that the judgment of the district court is correct. Accordingly, we affirm . See 8th Cir. R. 47B.

1 The Honorable Ortrie D. Smith, District Judge for the Western District of Missouri, sitting by designation. A true copy.

Attest:

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

2