James O. Davenport, Jr. - Page 1















                                 T.C. Memo. 2007-65                                   


                               UNITED STATES TAX COURT                                


                       JAMES O. DAVENPORT, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7515-05.               Filed March 21, 2007.                


               James O. Davenport, Jr., pro se.                                       
               Kim-Khanh Thi Nguyen, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Respondent determined an $11,038 deficiency           
          and a $1,431.50 addition to tax pursuant to section 6651(a)(1)1             
          in petitioner’s 2001 Federal income tax.  At the close of trial,            


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  





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