T.C. Memo. 2004-145
UNITED STATES TAX COURT
MANUEL JULIAN DIAZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13876-02. Filed June 17, 2004.
Manuel Julian Diaz, pro se.
Timothy Maher, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: Respondent determined a deficiency of
$5,179 in petitioner’s Federal income tax for 2001. After
concessions by respondent, the sole issue for consideration is
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