T.C. Memo. 2003-208
UNITED STATES TAX COURT
THOMAS RICE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17356-94. Filed July 15, 2003.
Thomas Rice, pro se.
Richard A. Stone, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined the following income
tax deficiencies and additions to tax with respect to
petitioner’s Federal income tax:
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