Simpson v. Comm'r

RANDOLPH S. SIMPSON, I, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Simpson v. Comm'r

No. 2832-01

United States Tax Court

T.C. Memo 2003-294; 2003 Tax Ct. Memo LEXIS 294; 86 T.C.M. (CCH) 470; 32 Employee Benefits Cas. (BNA) 1083;

October 21, 2003, Filed

Judgment entered for respondent.

Randolph S. Simpson I, pro se.

Gordon P. Sanz, for respondent.

Couvillion, D. Irvin

COUVILLION

MEMORANDUM OPINION

COUVILLION, Special Trial Judge: Respondent determined a deficiency of $ 4,453 in petitioner's Federal income tax for the year 1997. In an amendment to answer, respondent seeks to increase the…