T.C. Memo. 2003-248 UNITED STATES TAX COURT DANIEL E. SPURLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9906-01. Filed August 18, 2003. Daniel E. Spurlock, pro se. Edward L. Walter, for respondent. MEMORANDUM OPINION THORNTON, Judge: Respondent determined the following deficiencies in petitioner’s Federal income tax and additions to tax:1 1 All section references are to the applicable versions of the Internal Revenue Code; all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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