T.C. Memo. 2003-19
UNITED STATES TAX COURT
JAMES JOSEPH, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7681-00. Filed January 21, 2003.
James Joseph, Jr., pro se.
Linda A. Neal, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax and additions to tax and
penalties as follows:
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