T.C. Memo. 1996-347
UNITED STATES TAX COURT
DERWYN JOSEPH BOOKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14110-87. Filed July 30, 1996.
Derwyn Joseph Booker, pro se.
Julie M.T. Foster, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined deficiencies in and
additions to petitioner's Federal income tax as follows:1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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