United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 97-2732 ___________

David Hackett, * * Appellant, * * Appeal from the United States v. * Tax Court. * Commissioner of the Internal Revenue * [UNPUBLISHED] Service, * * Appellee. * ___________

Submitted: December 24, 1997 Filed: February 11, 1998 ___________

Before FAGG, BOWMAN, and MURPHY, Circuit Judges. ___________

PER CURIAM.

David Hackett appeals the tax court's decision sustaining deficiencies and additions to tax as determined by the Commissioner of the Internal Revenue Service. After careful review of the record and the parties' briefs, we conclude Hackett's arguments are meritless, and the decision of the tax court was correct. We thus affirm. See 8th Cir. R. 47B. A true copy.

Attest:

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

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