Pettid v. Commissioner

FRED J. PETTID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pettid v. Commissioner

No 3716-97

United States Tax Court

T.C. Memo 1999-126; 1999 Tax Ct. Memo LEXIS 177; 77 T.C.M. (CCH) 1816; T.C.M. (RIA) 99126;

April 16, 1999, Filed

Decision will be entered under Rule 155.

James R. Brown and Thomas R. Brown , for petitioner.

Henry N. Carriger and Albert B. Kerkhove , for respondent.

WHALEN, JUDGE.

WHALEN

MEMORANDUM FINDINGS OF FACT AND OPINION

[1] WHALEN, JUDGE: Respondent determined the following deficiencies in petitioner's Federal income tax for the years in issue:

Year Deficiency

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