T.C. Memo. 2001-188
UNITED STATES TAX COURT
DONALD W. WOLGAMOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3320-00. Filed July 24, 2001.
Donald W. Wolgamott, pro se.
Julie L. Payne, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax of $2,982 for
1997.1
Some of the facts have been stipulated and are so found,
1Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue.
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