United States Court of Appeals
                           FOR THE EIGHTH CIRCUIT
                                    ___________

                                    No. 08-2016
                                    ___________

Ronald E. Byers,                     *
                                     *
          Appellant,                 *
                                     *
    v.                               * Appeal from the United States
                                     * Tax Court
Commissioner of Internal Revenue,    *
                                     * [UNPUBLISHED]
          Appellee.                  *
                                ___________

                              Submitted: October 2, 2009
                                 Filed: November 10, 2009
                                  ___________

Before MURPHY, COLLOTON, and SHEPHERD, Circuit Judges.
                          ___________

PER CURIAM.

       Ronald Byers challenges the tax court’s1 decision, after a bench trial, upholding
the IRS’s determination of his taxable income for tax years 1999-2002. Following
careful review, see Campbell v. Comm’r, 

, 1142 (8th Cir. 1999)
(standard of review for tax court decisions), we affirm the decision for the reasons
stated in the tax court’s memorandum. See 8th Cir. R. 47B.
                         ______________________________




      1
       The Honorable Stephen J. Swift, United States Tax Court Judge.