Pring v. Commissioner

DENNIS J. PRING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pring v. Commissioner

Docket No. 11452-85

United States Tax Court

T.C. Memo 1989-340; 1989 Tax Ct. Memo LEXIS 336; 57 T.C.M. (CCH) 958; T.C.M. (RIA) 89340;

July 17, 1989

Richard L. Carico and John M. Bekins, for the petitioner.

Mary E. Jansing and Alison W. Lehr, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: In a termination assessment under section 6851(a), 1 respondent determined petitioner's Federal income tax liabilities for 1977 through 1980. After the termination assessment, respondent…