Joseph F. and Caroline Enos - Page 37

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              We have considered all of the parties’ arguments and                    
         contentions that are not discussed herein, and we conclude they              
         are without merit and/or irrelevant.17                                       
              To reflect the foregoing,                                               
                                            Decision will be entered for              
                                       respondent.                                    


























               17The parties raise the issue of the applicable standard of            
          review.  We need not decide the issue.  See Washington v.                   
          Commissioner, 120 T.C. 114 (2003).  Moreover, we reject the                 
          contention that we may rely only on evidence contained in                   
          respondent’s administrative record in deciding the instant case.            
          See Robinette v. Commissioner, 123 T.C. 85 (2004).                          

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