T.C. Memo. 2003-338
UNITED STATES TAX COURT
ISAIAH ISRAEL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 8825-02, 10753-02. Filed December 15, 2003.
Isaiah Israel, pro se.
Thomas D. Yang, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: In these consolidated cases,1 respondent
determined the following deficiencies, additions to tax, and
penalties in petitioner’s Federal income taxes:
1 These cases were consolidated for purposes of trial,
briefing, and opinion.
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