Juanita Carter v. CIR

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Commissioner of Internal Revenue, * [UNPUBLISHED]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.