T.C. Memo. 2001-96
UNITED STATES TAX COURT
BUD RAYMOND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18162-99. Filed April 17, 2001.
Bud Raymond, pro se.
Andrew R. Moore, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$140,981 in petitioner’s 1995 Federal income tax. After
concessions,1 the issues for decision are (1) the amount realized
1 With regard to items listed in the notice of deficiency,
respondent concedes that petitioner is entitled to a $3,000
capital loss relating to the sale of baseball cards and $23,935
of deductions on Schedule A, Itemized Deductions. As to
(continued...)
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