T.C. Memo. 1996-305 UNITED STATES TAX COURT JOHN VAN HEEMST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 24252-93, 24253-93.1 Filed July 8, 1996. John Van Heemst, pro se. James F. Kearney, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income tax as follows: 1 These cases were consolidated for purposes of trial, briefing, and opinion and will hereinafter be referred to as the instant case.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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