Layman v. Commissioner

DANIEL F. LAYMAN, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Layman v. Commissioner

No. 15189-97; No. 15190-97; No. 15191-97

United States Tax Court

T.C. Memo 1999-218; 1999 Tax Ct. Memo LEXIS 253; 78 T.C.M. (CCH) 11; T.C.M. (RIA) 99218;

July 2, 1999, Filed

Decisions will be entered under Rule 155.

James Benham, for petitioner.

Pamelya P. Herndon and Andrew J. Horning, for respondent.

Hamblen, Lapsley W., Jr.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, JUDGE: Respondent determined deficiencies and additions to tax with regard to petitioner's 1991, 1992, and 1993 Federal…