MEMORANDUM
Martin Nitschke appeals pro se the decision of the Tax Court denying Nitschke’s petition for redetermination of federal income tax deficiencies for the tax year 1999. We affirm for the reasons stated in the Tax Court’s oral decision rendered on October 29, 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.