Alfred J. Martin - Page 1
















                                 T.C. Memo. 2000-187                                  


                               UNITED STATES TAX COURT                                


                           ALFRED J. MARTIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                   ALFRED J. MARTIN, JR. and AMILU S. ROTHHAMMER                      
                       f.k.a. AMILU S. MARTIN, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 32146-86, 22961-88.1  Filed June 27, 2000.                 


               Patricia Tucker, for petitioner.                                       
               Pamelya P. Herndon, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies and                 
          additions to tax in these consolidated cases as follows:                    


               1  These cases were consolidated for trial, briefing, and              
          opinion.                                                                    




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011