
    Patricia Louise HYDE; Robert F. Batsch, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 16-4183
    United States Court of Appeals, Eighth Circuit.
    Submitted: August 2, 2017
    Filed: August 10, 2017
    Patricia Louise Hyde, Pro Se
    Robert F. Batsch, Pro Se
    Bruce R. Ellisen, Kathleen E. Lyon, Gilbert Steven Rothenberg, Senior Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William Wilkins, Internal Revenue Service, Washington, DC, for Respondent
    Before COLLOTON, MURPHY, and KELLY, Circuit Judges.
   PER CURIAM.

Patricia Hyde and Robert Batsch appeal the tax court’s decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for income tax deficiencies and penalties for tax years 2007-2012.

Following a careful review, see Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir. 1999) (standard of review for tax court decisions), we conclude that the Commissioner’s determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B. 
      
      . The Honorable Maty Ann Cohen, United States Tax Court Judge.
     