United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 97-3709 ___________ Elmer Webb, Sr., * * Petitioner, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * * [UNPUBLISHED] Respondent. * ___________ Submitted: March 4, 1998 Filed: March 10, 1998 ___________ Before FAGG, BEAM, and HANSEN, Circuit Judges. ___________ PER CURIAM.

Elmer Webb, Sr., appeals the United States Tax Court&s1 dismissal of his action for lack of subject matter jurisdiction. After a careful review of the record and the parties& submissions on appeal, we affirm the Tax Court&s dismissal for lack of subject matter jurisdiction. We reject Webb&s other arguments on appeal as without merit.

Accordingly, we affirm. See 8th Cir. R. 47B.

The Honorable Mary Ann Cohen, Chief Judge, United States Tax Court.

A true copy.

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

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