Moorefield v. Commissioner

RAYMOND ALBERT MOOREFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moorefield v. Commissioner

Docket No. 17379-94.

United States Tax Court

T.C. Memo 1996-98; 1996 Tax Ct. Memo LEXIS 93; 71 T.C.M. (CCH) 2296;

March 5, 1996, Filed

Decision will be entered for respondent.

Raymond Albert Moorefield, pro se.

Maria A. Murphy and Michael Salama, for respondent.

COHEN, Judge

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 310,670 in petitioner's Federal income tax for 1988 and additions to tax of $ 77,667 under section 6651(a) (1) and $…