Barr v. Commissioner

SHELDON P. BARR, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barr v. Commissioner

Docket No. 2962-88

United States Tax Court

T.C. Memo 1992-552; 1992 Tax Ct. Memo LEXIS 575; 64 T.C.M. (CCH) 774;

September 17, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Sheldon P. Barr, recognized specially.

For Respondent: Robert W. Sadowski and Steven R. Winningham.

WHALEN

WHALEN

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge: Respondent determined the following deficiency in and addition to petitioner's Federal income tax for petitioner's taxable year ending February…