United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 96-3556 ___________ Janis Diane Wynns; Harry Kirk * Wynns, * * Appellants, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: September 5, 1997 Filed: September 10, 1997 ___________ Before FAGG, BOWMAN, and MURPHY, Circuit Judges. ___________ PER CURIAM.

Janis D. and Harry K. Wynns appeal from the United States Tax Court&s1 determination that the Internal Revenue Service&s assessment of tax deficiencies was correct. Upon review of the record and the parties& briefs, we affirm the judgment of the Tax Court on the basis of the reasons articulated in its decision. See 8th Cir. R. 47B.

The Honorable Robert N. Armen, Jr., United States Tax Court Judge. -2- A true copy.

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

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