United States Tax Court November 4, 2004, No. 1219-03 (Turner v. Comm'r)

T.C. Memo. 2004-251

UNITED STATES TAX COURT

DAVID G. TURNER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1219-03. Filed November 4, 2004.

David G. Turner, pro se.

Linda J. Wise, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined a deficiency in

petitioner’s 1999 Federal income tax of $12,869, a $2,573.