T.C. Memo. 2007-306
UNITED STATES TAX COURT
DAVID BRIAN NOLAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8739-06. Filed October 9, 2007.
David Brian Nolan, pro se.
Ann M. Welhaf and Michael A. Raiken, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2003 Federal income tax of $2,195.1 After
1Unless otherwise indicated, all 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. Amounts are rounded to the nearest dollar.
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Last modified: November 10, 2007