PERRY H. KAY, SR., Petitioner-Appellant, VERSUS COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee., In the United States Court of Appeals for the Fifth Circuit, No 03-60186 Summary Calendar, December 23, 2003
PERRY H. KAY, SR., Petitioner-Appellant, VERSUS COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
In the United States Court of Appeals for the Fifth Circuit
No 03-60186 Summary Calendar
December 23, 2003
Appeal from a Decision of the United States Tax Court No 10828-00
Before SMITH, DEMOSS, and STEWART, Circuit Judges.
* Pursuant to 5 th Cir. R. 47.5, the court has de╜termined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 th Cir. R. 47.5.4.
Perry Kay, Sr., appeals, pro se , a deter╜mination of the Tax Court that he has an income tax deficiency for 1998 of $1,174. In a comprehensive and persuasive opinion filed August 8, 2002, T.C. Memo 2002-197, the Tax Court reduced the claimed deficiency from $4,181.50 to $1,174.
In its opinion, the Tax Court carefully explained that Kay had not met his burden of substantiating all the claimed deductions. The decision is AFFIRMED, essentially for the reasons set forth by the Tax Court.