T.C. Memo. 1996-441 UNITED STATES TAX COURT JAMES H. UPCHURCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14784-88. Filed September 26, 1996. Robert E. Kovacevich, for petitioner. James W. Clark and Keith Medleau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in, additions to, and increased interest on Federal income tax for petitioner's 1980, 1981, 1982, and 1983 taxable years 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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