Jeffrey Tamms - Page 1
















                                 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           1,824                                    








Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011