T.P. Crigler and Najieh R. Crigler appeal from the tax court’s order upholding the Commissioner’s determination of a deficiency in their income taxes for the 1995 tax year and imposing an accuracy-related penalty. We have reviewed the record and the tax court’s memorandum and opinion and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Crigler v. Comm’r, IRS, No. 99-9233 (U.S. Tax Ct. May 13, 2003). 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