
    Paul L. BOWMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 07-2789.
    United States Court of Appeals, Eighth Circuit.
    Submitted: Aug. 1, 2008.
    Filed: Aug. 7, 2008.
    Paul L. Bowman, Algona, IA, pro se.
    Gretchen M. Wolfinger, U.S. Department of Justice, Washington, DC, for Appellee.
    Before: MELLOY, COLLOTON, and SHEPHERD, Circuit Judges.
   PER CURIAM.

Paul Bowman appeals the tax court’s 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.
     