Sparrow v. Commissioner

CLEVELAND BUCHANAN SPARROW, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sparrow v. Commissioner

Docket No. 17056-79.

United States Tax Court

T.C. Memo 1988-99; 1988 Tax Ct. Memo LEXIS 129; 55 T.C.M. (CCH) 335; T.C.M. (RIA) 88099;

March 7, 1988.

Cleveland Buchanan Sparrow, Sr., pro se.

Robert E. Langley, for the respondent.

CANTREL

MEMORANDUM FINDINGS OF FACT AND OPINION

CANTREL, Special Trial Judge:1 In his joint notice of deficiency issued to petitioner and Joyce S. Sparrow, 2 respondent determined deficiencies in Federal income tax and additions to the tax for the taxable years…