T.C. Memo. 1996-514 UNITED STATES TAX COURT LAWRENCE J. POLIDORI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1902-95. Filed November 19, 1996. Sherwin C. Peltin, for petitioner. J. Paul Knap, 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.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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