Bennett v. Commissioner

DORIAN M. BENNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bennett v. Commissioner

Docket No. 7442-88

United States Tax Court

T.C. Memo 1991-604; 1991 Tax Ct. Memo LEXIS 651; 62 T.C.M. (CCH) 1400; T.C.M. (RIA) 91604;

December 9, 1991, Filed

Decision will be entered under Rule 155.

Paul Waldman, for the petitioner.

Scott Welch, for the respondent.

SHIELDS, Judge.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

In a notice of deficiency dated January 25, 1988, respondent determined deficiencies in, additions to tax, and increased interest in petitioner's Federal income taxes as follows:

Ad…