T.C. Memo. 1998-254 UNITED STATES TAX COURT ALVIN VICTOR BRACEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11485-94. Filed July 13, 1998. Alvin Victor Bracey, pro se. Susan M. Pinner, for respondent. MEMORANDUM OPINION GALE, Judge: Respondent determined the following deficiencies in, addition to, and fraud penalties on petitioner's Federal income taxes:1 1All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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