Ronald Byers challenges the tax court’s 1 decision, after a bench trial, upholding the IRS’s determination of his taxable income for tax years 1999-2002. Following careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standard of review for tax court decisions), we affirm the decision for the reasons stated in the tax court’s memorandum. See 8th Cir. R. 47B.