Arthur W. & Rita C. Miller - Page 18

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               Based upon our examination of the record before us, we find            
          that respondent did not abuse respondent’s discretion in making             
          the determinations in the notice of determination with respect to           
          petitioners’ taxable years 2000 and 2001.                                   
               We have considered all of the contentions and arguments of             
          the parties that are not discussed herein, and we find them to be           
          without merit, irrelevant, and/or moot.                                     
               On the record before us, we shall grant respondent’s motion.           
               To reflect the foregoing,                                              

                                             An order granting respondent’s           
                                        motion and decision for respondent            
                                        will be entered.                              
























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