T.C. Memo. 2007-63
UNITED STATES TAX COURT
OSCAR R. CONTRERAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7901-05. Filed March 19, 2007.
Oscar R. Contreras, pro se.
William F. Castor, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$11,837 in petitioner’s Federal income tax for his taxable year
2001.1
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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