Unpublished Dispositionunlimited Financing, Inc., Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 936 F.2d 574 (6th Cir. 1991)

Petitioner, Unlimited Financing, Inc., appeals from a ruling of the tax court denying its business deductions, including those for rent and travel expenses.

Having had the benefit of oral argument, and having carefully considered the record on appeal and the briefs of the parties, we are unable to say that the tax court erred in its decision.

As the reasons why the decision should have been entered against the taxpayer have been articulated by the tax court, the issuance of a written opinion by this court would be duplicative and serve no useful purpose. Accordingly, the decision of the tax court is affirmed upon the reasoning set out by that court in its memorandum opinion filed July 26, 1989.