T.C. Memo. 2001-201 UNITED STATES TAX COURT JEFFREY TAMMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8130-99. Filed August 1, 2001. Bela Roongta Eitel and Michael J. Cohn, for petitioner. J. Paul Knap, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined deficiencies in petitioner’s Federal income taxes as follows: Year Deficiency 1993 $6,092 1994 6,883 1995 1,824Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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