T.C. Memo. 2003-213
UNITED STATES TAX COURT
EDWARD KAZUO OZAKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10677-02. Filed July 16, 2003.
Edward Kazuo Ozaki, pro se.
James M. Klein, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and additions to, petitioner’s Federal income tax
(tax):
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