United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 98-3876 ___________ Juanita Carter, * * Petitioner, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [UNPUBLISHED] * Respondent. * ___________ Submitted: June 4, 1999 Filed: June 10, 1999 ___________ Before HANSEN, FAGG, and MORRIS SHEPPARD ARNOLD, Circuit Judges. ___________ PER CURIAM.

Juanita Carter appeals from an adverse decision of the United States Tax Court holding Carter was not entitled to a casualty loss deduction for 1989. Having carefully reviewed the record and the parties' submissions, we affirm for the reasons stated by the tax court. See 8th Cir. R. 47B.

A true copy.

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