T.C. Memo. 2003-105
UNITED STATES TAX COURT
ROBERT RODRIGUEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13645-01. Filed April 17, 2003
Robert Rodriguez, pro se.
Jonae A. Harrison, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
respondent’s determinations of deficiencies in petitioner’s 1994,
1995, and 1996 Federal income taxes and additions thereto. These
determinations are as follows:
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