T.C. Memo. 2003-257 UNITED STATES TAX COURT PATRICK F. PHILIPPI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16008-02. Filed September 2, 2003. Patrick F. Philippi, pro se. Melissa J. Hedtke, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies of $3,994 and $4,532 in petitioner’s Federal income tax (tax) for 1999 and 2000, respectively. The issues remaining for decision are:1 1In addition to the issues remaining for decision listed (continued...)Page: 1 2 3 4 5 6 7 Next
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