T.C. Memo. 2003-133
UNITED STATES TAX COURT
ALEX B. RHODES, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11158-01. Filed May 8, 2003.
Alex B. Rhodes, Jr., pro se.
Douglas R. Fortney, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax and additions to tax for 1998 and
1999 as follows:
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