Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That No Party May Cite an Opinion Not Intended for Publication Unless the Cases Are Related by Identity Between the Parties or the Causes of Action.la Petite Academy, Inc., Appellant, v. United States of America, Appellee, 72 F.3d 133 (8th Cir. 1995)

La Petite Academy, Inc. appeals the district court's order upholding the decision of the Commissioner of Internal Revenue disallowing the investment tax credit La Petite claimed for the 1984 and 1985 taxable years. Having carefully reviewed the record and the parties' briefs, we conclude the district court correctly entered judgment in favor of the Government. We thus affirm on the basis of the district court's thorough, well-reasoned order. See 8th Cir. R. 47B.