T.C. Memo. 2005-119
UNITED STATES TAX COURT
ROBERT E. CORRIGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3588-96. Filed May 23, 2005.
Robert E. Corrigan, pro se.
Margaret S. Rigg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: Petitioner seeks the redetermination
of respondent’s determinations contained in two separate notices
of deficiency. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
taxable years at issue. All Rule references are to the Tax Court
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