Harris v. Commissioner

JOSEPH R. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harris v. Commissioner

Docket No. 4153-87

United States Tax Court

T.C. Memo 1990-80; 1990 Tax Ct. Memo LEXIS 80; 58 T.C.M. (CCH) 1441; T.C.M. (RIA) 90080;

February 20, 1990

Daniel Goldberg, Allen Schwait, and Lana Wood, for the petitioner.

Robert Miller, for the respondent.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined deficiencies in the income tax of petitioner Joseph R. Harris as follows:

Year

Amount

1979

$ 1,244.00

1981

648,441.36

1982

1,960.00

Respondent also determined that petitioner was…