T.C. Memo. 1996-243
UNITED STATES TAX COURT
PAUL L. TREGRE, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5464-94. Filed May 23, 1996.
William C. Gambel and Julia M. Pearce, for petitioner.
Kathleen O. Lier, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined deficiencies in and
additions to petitioner’s Federal income taxes 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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