Court Opinion

ID: 1020734
Source: CourtListenerOpinion
Date Created: 2013-07-04 22:55:47.307462+00
Date Added: 2024-06-11T12:05:54.021018
License: Public Domain

PER CURIAM:
 

  Wayne Curtis Siron appeals from the tax court’s order upholding the Commissioner’s determination of a deficiency in Siron’s 1998 income taxes and assessing penalties. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court.
  
   Siron v.
  
 
   *528
   

   Comm’r.,
  
  Tax Ct. No. 11208-04, 2006 WL 859174 (U.S. Tax Ct. Apr. 4, 2006). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
 

   AFFIRMED.