T.C. Memo. 1996-472 UNITED STATES TAX COURT JULIAN P. KORNFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13169-95. Filed October 22, 1996. Julian P. Kornfeld, pro se. Clarke L. Randall, for petitioner. Elizabeth Downs, for respondent. MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1990 and 1991 in the amounts of $11,803.00 and $13,122.00, respectively. The sole issue for decision is whether petitioner is entitled toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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