T.C. Memo. 2004-191
UNITED STATES TAX COURT
MICHAEL E. YOAKUM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10203-02. Filed August 26, 2004.
John Divens, for petitioner.
Donna L. Pahl, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court to redetermine
the following deficiencies in Federal income tax and related
section 6662(a) accuracy-related penalties:
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