United States Tax Court October 21, 2003, No. 2832-01 (Simpson v. Comm'r)

T.C. Memo. 2003-294

UNITED STATES TAX COURT

RANDOLPH S. SIMPSON, I, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2832-01. Filed October 21, 2003.

Randolph S. Simpson I, pro se.

Gordon P. Sanz, for respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge: Respondent determined a

deficiency of $4,453 in petitioner’s Federal income tax for the

year 1997.