T.C. Memo. 2003-21 UNITED STATES TAX COURT CHARLIE LAWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13979-99. Filed January 22, 2003. Charlie Laws, pro se. Monica D. Armstrong, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined a deficiency of $2,505 in petitioner’s Federal income tax for the taxable year 1997. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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