*1 Before COLLOTON, MURPHY, and KELLY, Circuit Judges.

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PER CURIAM.

Patricia Hyde and Robert Batsch appeal the tax court’s decision, after a bench ^[1] trial, upholding the Commissioner of Internal Revenue’s determination that they were liable for income tax deficiencies and penalties for tax years 2007-2012. *2 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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[1] The Honorable Mary Ann Cohen, United States Tax Court Judge.