Plotkin v. Comm'r

MARTIN G. PLOTKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Plotkin v. Comm'r

Docket No. 17775-08

United States Tax Court

T.C. Memo 2011-260; 2011 Tax Ct. Memo LEXIS 252; 102 T.C.M. (CCH) 450;

November 3, 2011, Filed

Decision will be entered under Rule 155.

Sanford J. Boxerman, for petitioner.

Michael D. Zima, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined deficiencies in petitioner's Federal income taxes of $108,652, $61,885, $52,397, $45,490, and $320,852 for tax years 1991, 1992, 1993, 1994, and 1995, respectively, as a…