T.C. Memo. 1997-203
UNITED STATES TAX COURT
JAMES E. ZURCHER, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5797-96. Filed May 5, 1997.
Sebastian D'Amico, for petitioner.
Karen Nicholson Sommers, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: James E. Zurcher, Jr., petitioned the Court to
redetermine respondent's determination of a $24,142 deficiency in
his 1992 Federal income tax and a $4,828 penalty under section
6662(a). We must decide the following issues:
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