T.C. Memo. 1999-126 UNITED STATES TAX COURT FRED J. PETTID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3716-97. Filed April 16, 1999. James R. Brown and Thomas R. Brown, for petitioner. Henry N. Carriger and Albert B. Kerkhove, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WHALEN, Judge: Respondent determined the following deficiencies in petitioner's Federal income tax for the years in issue:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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