Court of Appeals for the Ninth Circuit July 14, 2003, No. 02-70182; Tax Ct. No. 11125-95 (Curtis v. Commissioner)

MEMORANDUM **

Pro se petitioner Laurel Ann Curtis appeals the United States Tax Court’s reinstatement of its original decision in favor of the Commissioner of Internal Revenue after remand by this Court. See Curtis v. Comm’r, No. 97-70052, 2000 WL 249280 (9th Cir.1999).