T.C. Memo. 1996-453 UNITED STATES TAX COURT IRVIN HEARD, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13685-94. Filed October 7, 1996. Howard S. Press, for petitioner. Leon St. Laurent and Francis J. Strapp, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: By separate notices of deficiency, respondent determined deficiencies and additions to tax in petitioner's Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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