United States Tax Court January 30, 2002, No. 12919-99 (CLARK v. COMMISSIONER)

T.C. Memo. 2002-32

UNITED STATES TAX COURT

EUGENE CLARK, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 12919-99. Filed January 30, 2002.

Eugene Clark, pro se.

Richard A. Stone, for respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: Respondent determined a

deficiency in petitioner’s Federal income tax for the taxable

year 1996 in the amount of $2,909.