Edward T. O'Toole - Page 1
















                                 T.C. Memo. 2002-265                                  


                               UNITED STATES TAX COURT                                


                          EDWARD T. O’TOOLE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2235-00.               Filed October 15, 2002.              


               Edward T. O’Toole, pro se.                                             
               C. Teddy Li, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined that petitioner Edward           
          T. O’Toole is liable for deficiencies and additions to tax as               
          follows:                                                                    











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