Galligan v. Commissioner
61 F. App'x 314
Court of Appeals for the Eighth Circuit·Decided April 15, 2003·No. No. 02-3734·Published·Cited by 1 cases
Opinion
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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Galligan v. Commissioner, 61 F. App'x 314 (8th Cir. 2003).
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