Fortner v. Commissioner

JAMES D. FORTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fortner v. Commissioner

Docket No. 26813-89

United States Tax Court

T.C. Memo 1993-195; 1993 Tax Ct. Memo LEXIS 199; 65 T.C.M. (CCH) 2560;

May 4, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: Andrew G. Shebay III.

For respondent: Steven M. Diamond, C. Ted Sanderson, and David H. Peck.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioner's Federal income tax of $ 11,011 for 1981, $ 11,463 for 1982, and $ 4,915 for 1983, and additions to tax as…