T.C. Memo. 1997-294 UNITED STATES TAX COURT HERBERT C. ELLIOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23599-95. Filed June 26, 1997. John H. Trader, for petitioner. Dennis R. Onnen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Herbert C. Elliott petitioned the Court to redetermine respondent's determination with respect to his 1991Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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