John JETER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 26 F. App'x 321

PER CURIAM. John Jeter appeals from the tax court’s order upholding the Commissioner of Internal Revenue’s determination of a deficiency in his 1997 personal income taxes. We have reviewed the record and the tax court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the tax court. Jeter v. Comm’r of Internal Revenue, No. 99-15017 (U.S.T.C. Aug. 14, 2001 & Sept. 5, 2001). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED. '