Peter Wood - Page 1

                                 T.C. Memo. 2003-315                                  


                               UNITED STATES TAX COURT                                


                              PETER WOOD, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14398-02.            Filed November 12, 2003.               



               Peter Wood, pro se.                                                    
               David L. Zoss, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined the following                   
          deficiencies in, and additions to, petitioner’s Federal income              
          tax (tax):                                                                  










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