Victor and Barbara Dannon appeal the decision of the tax court 1 upholding the Commissioner’s assessment of income tax deficiencies and penalties for the 2008 tax year. Following careful review of the rec *515 ord and the parties’ briefs, see DKD Enter. v. C.I.R., 685 F.3d 730, 734 (8th Cir. 2012) (tax court’s legal conclusions are reviewed de novo and its factual findings for clear error; all deductions are matters of legislative grace, and unless claimed deductions come clearly within scope of statute, they are not to be allowed), we find the taxpayers’ arguments to be meritless or waived. Accordingly, we affirm the judgment of the tax court. See 8th Cir. R. 47B.