T.C. Memo. 2006-49
UNITED STATES TAX COURT
PAUL A. GASKINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21937-04. Filed March 21, 2006.
Paul A. Gaskins, pro se.
Katherine Lee Kosar, for respondent.
MEMORANDUM OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax of $8,071 for tax year 2002.
This case is before the Court on respondent’s motion for
entry of decision. Petitioner objects.
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