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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