Whitten v. Commissioner

MICHAEL J. WHITTEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Whitten v. Commissioner

Docket No. 23543-91

United States Tax Court

T.C. Memo 1993-57; 1993 Tax Ct. Memo LEXIS 62; 65 T.C.M. (CCH) 1918;

February 22, 1993, Filed

An order granting respondent's motion to dismiss will be entered.

For petitioner: Ben A. Douglas.

For respondent: Audrey M. Morris.

BEGHE

BEGHE

MEMORANDUM OPINION

BEGHE, Judge: Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years 1985, 1986, and 1987, as follows:

1985

1986

1987

Deficiency

$ 48,041

$ 40,138

$ 166,806