
    Stephen and Sara GALLIGAN, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 02-3734.
    United States Court of Appeals, Eighth Circuit.
    Submitted April 4, 2003.
    Decided April 15, 2003.
    Before MELLOY, FAGG, and SMITH, Circuit Judges.
   PER CURIAM.

Stephen and Sara GaUigan appeal from the tax court’s adverse judgment, following a trial, in their action contesting the assessment of deficiencies in their federal income taxes for tax years 1996 and 1997. Having carefully reviewed the record, we conclude the judgment was proper for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.

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