Gary Lee Colvin appeals the decision of the United States Tax Court related to certain deductions taken by Colvin on his tax return. We have reviewed the briefs, pertinent portions of the record, and the applicable law. None of Colvin’s arguments have any merit. We affirm for essentially the same reasons given in the Tax Court’s detailed and thorough Memorandum Findings of Fact and Opinion dated June 19, 2007, 2007 WL 1756079.

AFFIRMED.