T.C. Memo. 1999-218 UNITED STATES TAX COURT DANIEL F. LAYMAN, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15189-97, 15190-97, Filed July 2, 1999. 15191-97. James Benham, for petitioner. Pamelya P. Herndon and Andrew J. Horning, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAMBLEN, Judge: Respondent determined deficiencies and additions to tax with regard to petitioner's 1991, 1992, and 1993 Federal income tax liabilities as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011