Merrill v. Comm'r

CHARLES MERRILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Merrill v. Comm'r

Nos. 22608-07, 3058-08

United States Tax Court

T.C. Memo 2009-166; 2009 Tax Ct. Memo LEXIS 165; 98 T.C.M. (CCH) 25;

July 13, 2009, Filed

Charles E. Merrill, Pro se.

Kathleen A. Tagni, for respondent.

Kroupa, Diane L.

DIANE L. KROUPA

MEMORANDUM OPINION

KROUPA, Judge: These cases are before the Court on respondent's motions for partial summary judgment under Rule 121. 1 Respondent determined an $ 807,330 deficiency in petitioner's Federal income tax for 2004 and a $ 28,974 deficiency for 2005. Respondent also…