Court of Appeals for the Ninth Circuit May 16, 2003, No. 02-72713; T.C. No. 4071-02 (Benoit v. Commissioner)

MEMORANDUM **

George and Nancy Benoit appeal pro se the decision of the Tax Court which dismissed their petition for redetermination of federal income taxes for tax year 1998. We affirm for the reasons stated in the Tax Court’s Oral Bench Opinion, issued on June 26, 2002.

AFFIRMED.