Royce A. Ellis - Page 1















                                 T.C. Memo. 2007-207                                  


                               UNITED STATES TAX COURT                                


                            ROYCE A. ELLIS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19766-05.             Filed July 31, 2007.                  


               Terrel B. DoRemus, for petitioner.                                     
               Audrey M. Morris and Michelle M. Kwon, for respondent.                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income taxes for 1999, 2000, and 2001 (years           
          at issue) of $1,517,634, $3,859,291, and $1,737,726, as well as             
          additions to tax under section 6651(a)(1) of $379,409, $868,340,            
          and $434,432, respectively, and additions to tax for 2000 under             








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Last modified: November 10, 2007