T.C. Memo. 2002-164 UNITED STATES TAX COURT WILLIAM F. MIDDLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11580-97. Filed June 28, 2002. William F. Middleton, pro se. Roger W. Bracken, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined deficiencies in petitioner’s Federal income tax and additions to tax and penalties as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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