You shouldn't ever explicitly need to call Abort. If the Transaction is Disposed before you call Commit, then it calls Abort internally. Just make sure you Dispose of the Transaction immediately you've finished with it - never leave it to be garbage collected.
' I would recommend that you wrap everything with using.
' This will ensure that it is automatically disposed of.
Using db As Database = HostApplicationServices.WorkingDatabase()
Using tr As Transaction = db.TransactionManager.StartTransaction
Dim myDWG As Document = Autodesk.AutoCAD.ApplicationServices.Application.DocumentManager.MdiActiveDocument
Using lock As DocumentLock = myDWG.LockDocument
' ... Do stuff
tr.Commit()
End Using
End Using
End Using