T.C. Memo. 2005-58 UNITED STATES TAX COURT BRANDT N. CASTLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6109-03. Filed March 28, 2005. Brandt N. Castleton, pro se. Catherine L. Campbell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined deficiencies with respect to petitioner’s Federal income taxes of $7,206, $7,040, and $1,095 for 1998, 1999, and 2000, respectively.1 1All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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