United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 98-3982 ___________ James Logan Clark, * * Appellant, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Appellee. * ___________ Submitted: April 29, 1999 Filed: May 13, 1999 ___________ Before McMILLIAN, LOKEN, and MURPHY, Circuit Judges. ___________ PER CURIAM.

Jame s Logan Clark appeals from the tax court’s1 deficiency determination upholdin g a deficiency determination by the Commissioner of Internal Revenue, challengin g the constitutionality of 26 U.S.C. §§ 86, 6013 (1995). Having carefully reviewe d the record and the parties’ submissions, we agree with the tax court that neithe r section is unconstitutional . See Rega n v. Taxation With Representation of Washington, 461 U.S. 540, 547 (1983); Dandridg ev. Williams, 397 U.S. 471, 485 (1970).

The Honorable Daniel J. Dinan, United States Tax Court Judge.

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

A true copy.

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

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