T.C. Memo. 2003-130
UNITED STATES TAX COURT
KYL CHRISTIANS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9814-01. Filed May 5, 2003.
Ted E. Merriam and Kevin A. Planegger, for petitioner.
Richard D. D’Estrada and Frederick J. Lockhart, Jr., for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In a statutory notice of deficiency, mailed
on May 4, 2001, respondent determined deficiencies in
petitioner’s Federal income tax and penalties for the taxable
years 1992, 1993, and 1994 as follows:
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