United States Court of Appeals Fifth Circuit F I L E D December 23, 2003 In the Charles R. Fulbruge III United States Court of Appeals Clerk for the Fifth Circuit _______________

m 03-60186 Summary Calendar _______________

PERRY H. KAY, SR.,

Petitioner-Appellant,

VERSUS

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

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Appeal from a Decision of the United States Tax Court m 10828-00 _________________________

Before SMITH, DEMOSS, and STEWART, income tax deficiency for 1998 of $1,174. In Circuit Judges. a comprehensive and persuasive opinion filed August 8, 2002,

, the PER CURIAM:* Tax Court reduced the claimed deficiency from $4,181.50 to $1,174. Perry Kay, Sr., appeals, pro se, a deter- mination of the Tax Court that he has an In its opinion, the Tax Court carefully explained that Kay had not met his burden of substantiating all the claimed deductions. The * Pursuant to 5TH CIR. R. 47.5, the court has de- decision is AFFIRMED, essentially for the termined that this opinion should not be published and reasons set forth by the Tax Court. is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.