
    John JETER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
    No. 01-2145.
    United States Court of Appeals, Fourth Circuit.
    Submitted Jan. 31, 2002.
    Decided Feb. 6, 2002.
    John Jeter, Appellant Pro Se. Richard Farber, Marion Elizabeth Erickson, Patricia McDonald Bowman, United States Department of Justice, Washington, D.C., for Appellee.
    Before NIEMEYER, WILLIAMS, and MICHAEL, Circuit Judges.
   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 reasoning 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. '  