Michelson v. Commissioner

DOUGLAS J. MICHELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Michelson v. Commissioner

Docket Nos. 8130-82; 18686-84; 16775-85

United States Tax Court

T.C. Memo 1990-27; 1990 Tax Ct. Memo LEXIS 27; 58 T.C.M. (CCH) 1219; T.C.M. (RIA) 90027;

January 16, 1990

Douglas J. Michelson, pro se.

Linda L. Wong, and Val J. Albright, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: In these consolidated cases, respondent determined deficiencies in petitioner's Federal income tax as follows:

Year

Amount of Deficiency

1976

$ 77,996

1977

14,121

1978

12,049

1979

93,631

1980

305,6…