Straight v. Comm'r

DAVID K. STRAIGHT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Straight v. Comm'r

Docket No. 23658-94

United States Tax Court

1999 Tax Ct. Memo LEXIS 487;

October 19, 1999, Filed

Straight v. Comm'r, 1999 Tax Ct. Memo LEXIS 488 (T.C., May 6, 1999)

Statutory deficiency and overpayment in income tax have been paid. No penalties were due from petitioner for taxable years 1990, 1991, and 1992.

DAVID D. AUGHTRY, Counsel for Petitioner, CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS, & MARTIN, Atlanta, GA.

WILLARD N. TIMM, JR., Assistnat District Counsel, Atlanta, GA.

John O. Colvin, Judge

John O.…