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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