T.C. Memo. 2001-137 UNITED STATES TAX COURT DAVID FURNISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13860-99. Filed June 11, 2001. David Furniss, pro se. William F. Castor, for respondent. MEMORANDUM OPINION MARVEL, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies and penalties 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 Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 Next
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