Biddle v. Commissioner

JAMES B. BIDDLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Biddle v. Commissioner

Docket Nos. 9491-86, 3544-87

United States Tax Court

T.C. Memo 1989-397; 1989 Tax Ct. Memo LEXIS 433; 57 T.C.M. (CCH) 1146; T.C.M. (RIA) 89397;

July 31, 1989

Daniel J. Saul, for the petitioner.

Steven Z. Ettinger, and Guy G. LaVignera, for the respondent.

WOLFE

MEMORANDUM FINDINGS OF FACT AND OPINION

WOLFE, Special Trial Judge: This case was heard pursuant to section 7443A of the Internal Revenue Code and Rule 180 et seq. 1

Respondent determined the following deficiencies in, and additions to, petitioner's…