Martin H. TONN; Lorraine A. Tonn, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, 40 F. App'x 337

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.