James R. Ciciora - Page 1

                                 T.C. Memo. 2003-202                                  

                               UNITED STATES TAX COURT                                

                           JAMES R. CICIORA, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10100-02.             Filed July 10, 2003.                  

               James R. Ciciora, pro se.                                              
               J. Craig Young, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               DINAN, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner’s Federal income tax of $1,665 for the             
          taxable year 1999.  Respondent, by an amendment to answer to                
          amended petition, seeks an increased deficiency totaling $8,950.            
          Unless otherwise indicated, section references are to the                   
          Internal Revenue Code in effect for the year in issue, and all              

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