United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 01-3515 ___________ Martin H. Tonn; Lorraine A. Tonn, * * Appellants, * Appeal from the United States * Tax Court. v. * * [UNPUBLISHED] Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: July 3, 2002 Filed: July 15, 2002 ___________ Before WOLLMAN, FAGG, and MORRIS SHEPPARD ARNOLD, Circuit Judges. ___________ PER CURIAM.

Martin H. Tonn and his wife, Lorraine A. Tonn, appeal from a decision of the tax court finding they owed deficiencies and additions to tax. After carefully reviewing the record, 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.

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