Case Name: Martin H. TONN; Lorraine A. Tonn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2002-07-15
Citations: 40 F. App'x 337
Docket Number: No. 01-3515
Parties: Martin H. TONN; Lorraine A. Tonn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: West's Federal Appendix
Volume: 40
Pages: 337–337

Head Matter:
Martin H. TONN; Lorraine A. Tonn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 01-3515.
United States Court of Appeals, Eighth Circuit.
Submitted July 3, 2002.
Filed July 15, 2002.
Before WOLLMAN, FAGG, and MORRIS SHEPPARD ARNOLD, Circuit Judges.

Opinion:
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.