No citing cases on record.
v.
Commissioner of Internal Revenue, Appellee
Paul Bowman appeals the tax court’s [1] adverse grant of summary judgment. Having carefully reviewed the record and considered the arguments advanced by Bowman on appeal, we conclude summary judgment was proper. Accordingly, we affirm for the reasons set forth in the tax court’s well-reasoned opinion. See 8th Cir. R. 47B.
. The Honorable Carolyn P. Chiechi, United States Tax Court Judge.