                   United States Court of Appeals
                             For the Eighth Circuit
                         ___________________________

                                 No. 16-4183
                         ___________________________

                       Patricia Louise Hyde; Robert F. Batsch,

                             lllllllllllllllllllllPetitioners,

                                            v.

                         Commissioner of Internal Revenue,

                             lllllllllllllllllllllRespondent.
                                      ____________

                     Appeal from The United States Tax Court
                                 ____________

                             Submitted: August 2, 2017
                              Filed: August 10, 2017
                                   [Unpublished]
                                  ____________

Before COLLOTON, MURPHY, and KELLY, Circuit Judges.
                         ____________

PER CURIAM.

        Patricia Hyde and Robert Batsch appeal the tax court’s1 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.


      1
          The Honorable Mary Ann Cohen, United States Tax Court Judge.
      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.
                      ______________________________




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