David Furniss - Page 1
















                                 T.C. Memo. 2001-137                                  


                               UNITED STATES TAX COURT                                


                            DAVID FURNISS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13860-99.                    Filed June 11, 2001.           

               David Furniss, pro se.                                                 
               William F. Castor, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  In separate notices of deficiency,                     
          respondent determined the following income tax deficiencies and             
          penalties with respect to petitioner’s Federal income taxes: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.  Monetary amounts are            
          rounded to the nearest dollar.                                              





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