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 reason *322 ing 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. '