T.C. Memo. 2001-51 UNITED STATES TAX COURT JOSEPH B. CAMPBELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8677-97. Filed February 28, 2001. Lawrence H. Crosby, for petitioner. Jonathan P. Decatorsmith and Tracy Anagnost Martinez, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Respondent determined the following deficiencies and additions to tax with respect to 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 (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011