Court Opinion

ID: 1006600
Source: CourtListenerOpinion
Date Created: 2013-07-04 19:13:29.730257+00
Date Added: 2024-06-11T09:11:41.838444
License: Public Domain

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 reason
   
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  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.
  
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