Barry L. Morris - Page 1















                                 T.C. Memo. 2008-65                                   


                               UNITED STATES TAX COURT                                


                           BARRY L. MORRIS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14487-05.             Filed March 17, 2008.                 


                    P failed to file Federal income tax returns for                   
               1999, 2000, 2001, and 2002.  R determined deficiencies                 
               and additions to tax pursuant to sec. 6651(a)(1),                      
               I.R.C.  After concessions, P and R dispute only whether                
               P is entitled to certain additional deductions.                        
                    Held:  P is not entitled to deductions in excess                  
               of those conceded by R.                                                


               Barry L. Morris, pro se.                                               
               Annie Lee, for respondent.                                             











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