Doris Mozley appeals from the tax court’s order determining deficiencies with respect to her 1995 and 1996 federal income tax liability. Our review of the record and the tax court’s opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court. Mozley v. Commissioner, No. 00-4865 (U.S. Tax Ct. May 31, 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.