T.C. Memo. 2000-200
UNITED STATES TAX COURT
PAUL MARTIN ZIMMERMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 1023-99, 1049-99, Filed June 29, 2000.
1050-99.
Paul Martin Zimmerman, pro se.
R. Craig Schneider, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: Respondent determined
deficiencies in petitioner's Federal income taxes of $6,584,
$5,777, and $8,196 for 1995, 1996, and 1997, respectively, and
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