                   United States Court of Appeals
                              For the Eighth Circuit
                          ___________________________

                                  No. 17-3682
                          ___________________________

                         Henry J. Langer; Patricia K. Langer

                              lllllllllllllllllllllAppellants

                                            v.

                         Commissioner of Internal Revenue

                               lllllllllllllllllllllAppellee
                                     ____________

                      Appeal from The United States Tax Court

                                    ____________

                           Submitted: September 13, 2018
                             Filed: September 18, 2018
                                    [Unpublished]
                                   ____________

Before KELLY, ERICKSON, and GRASZ, Circuit Judges.
                           ____________

PER CURIAM.

        Henry and Patricia Langer appeal the tax court’s1 decision, following a bench
trial, upholding the Commissioner of Internal Revenue’s determination that they were
liable for fraud penalties for tax years 2011-2013.

      1
          The Honorable Joseph W. Nega, 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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