Charlie Laws - Page 1

                                 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.                                                  

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