Brandt N. Castleton - Page 1

                                 T.C. Memo. 2005-58                                   


                               UNITED STATES TAX COURT                                


                         BRANDT N. CASTLETON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6109-03.             Filed March 28, 2005.                  

               Brandt N. Castleton, pro se.                                           
               Catherine L. Campbell, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined deficiencies with                
          respect to petitioner’s Federal income taxes of $7,206, $7,040,             
          and $1,095 for 1998, 1999, and 2000, respectively.1                         



               1All section references are to the Internal Revenue Code in            
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.                                  




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