Tolin v. Comm'r

STEFAN A. TOLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tolin v. Comm'r

Docket No. 17318-08

United States Tax Court

T.C. Memo 2014-65; 2014 Tax Ct. Memo LEXIS 62; 107 T.C.M. (CCH) 1339;

April 9, 2014, Filed

Decision will be entered under Rule 155.

Richard W. Craigo, for petitioner.

Ardney J. Boland, III and Emile L. Herbert, III, for respondent.

GALE, Judge.

GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 2002, 2003, and 2004 of $10,256, $13,179, and $24,231, respectively, and additions to tax under…