T.C. Memo. 1996-125 UNITED STATES TAX COURT STEPHEN D. RUDDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21262-94. Filed March 13, 1996. Michael R. Fabrikant, for petitioner. Bruce G. Warner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Stephen D. Ruddel petitioned the Court to redetermine respondent's determination of a $130,764 deficiency in his 1987 Federal income tax and a $32,691 addition thereto under section 6651(a)(1). Respondent reflected this determination in a notice of deficiency issued to petitioner on August 22, 1994.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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