Rodney L. Burr - Page 1
















                                 T.C. Memo. 2002-69                                   


                               UNITED STATES TAX COURT                                


                            RODNEY L. BURR, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12918-99.             Filed March 25, 2002.                 


               Rodney L. Burr, pro se.                                                
               Kathleen K. Raup, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               GALE, Judge:  Respondent determined the following                      
          deficiencies and additions to tax with respect to petitioner’s              
          Federal income taxes:                                                       











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