Richard J. Meyer III - Page 1
















                                 T.C. Memo. 2003-12                                   


                               UNITED STATES TAX COURT                                


                         RICHARD J. MEYER III, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5469-01.           Filed January 13, 2003.                  

               Richard J. Meyer III, pro se.                                          
               Shawna A. Early, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in and additions to petitioner’s Federal income                
          taxes:1                                                                     





               1  All figures are rounded to the nearest dollar.                      




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