Giuseppe Evangelista - Page 10

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          respect to petitioner’s taxable years 1995, 1996, 1997, 1999, and           
          2000.                                                                       
               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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