T.C. Memo. 1997-566 UNITED STATES TAX COURT GERALD HICKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27499-96. Filed December 23, 1997. Joseph Falcone and Brian H. Rolfe, for petitioner. Meso T. Hammoud, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: In the statutory notice dated September 27, 1996, respondent determined deficiencies and additions to petitioner's income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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