F. Browne Gregg, Sr., and Juanita O. Gregg - Page 23

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          the exhibit states, the exhibit is not offered to prove the truth            
          of the matters asserted.  See Knevelbaard v. Commissioner, T.C.              
          Memo. 1997-330.                                                              
               We have considered all other arguments advanced by the                  
          parties, and to the extent we have not addressed these arguments,            
          consider them irrelevant, moot, or without merit.                            
               To reflect the foregoing and concessions by the parties,                

                                                   Decision will be entered            
                                              under Rule 155.                          

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