Wheelis v. Commissioner, No. 02-73119; T.C. No. 4033-01

No. 02-73119; T.C. No. 4033-01 | 9th Cir. | May 16, 2003

MEMORANDUM ^**

William A. Wheelis appeals pro se the decision of the Tax Court upholding the Commissioner’s determination of federal income tax deficiencies for the years 1995 and 1996. We affirm for the reasons stated in the Tax Court’s opinion, issued on April 16, 2002.

AFFIRMED.

** This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.