Brian Hilvety - Page 1

                                 T.C. Memo. 2003-119                                  


                               UNITED STATES TAX COURT                                


                            BRIAN HILVETY, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2568-02.               Filed April 28, 2003.                


               Brian Hilvety, pro se.                                                 
               Kathleen C. Schlenzig, for respondent.                                 


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciency in, and additions to, petitioner’s Federal income tax                
          (tax):1                                                                     



               1Respondent also determined interest on the amounts of those           
          items as provided by law.                                                   




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