T.C. Memo. 2000-21
UNITED STATES TAX COURT
RICHARD T. MULLEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15922-98. Filed January 19, 2000.
Howard A. Weinberger, for petitioner.
Ann S. O’Blenes, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: By notice dated June 29, 1998, respondent
determined deficiencies in, and penalties relating to,
petitioner’s 1993, 1994, and 1995 Federal income taxes. After
concessions, the sole issue for decision is whether discharge of
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