David Brian Nolan - Page 1

                                 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