T.C. Memo. 2007-209
UNITED STATES TAX COURT
RAYMOND E. VOGT, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3037-06. Filed August 1, 2007.
Raymond E. Vogt, Jr., pro se.
John W. Strate, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies,
penalties, and additions to tax with respect to petitioner’s
Federal income tax as follows:1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. All Rule references are
to the Tax Court Rules of Practice and Procedure, unless
(continued...)
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Last modified: November 10, 2007