Martin v. Commissioner

VIRGIL M. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Martin v. Commissioner

Docket No. 2842-86

United States Tax Court

T.C. Memo 1988-461; 1988 Tax Ct. Memo LEXIS 506; 56 T.C.M. (CCH) 302; T.C.M. (RIA) 88461;

September 22, 1988.

Virgil M. Martin, pro se.

Mike Jorgensen, for the respondent.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows (all section references are to the Internal Revenue Code of 1954, as amended and in effect during the years in issue, and all Rule…