T.C. Memo. 2005-52 UNITED STATES TAX COURT HARLAN D. EDWARDS AND FLOORS BY HARLAN, JODY EDWARDS, TRUSTEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10458-02. Filed March 22, 2005. Harlan D. Edwards and Floors by Harlan, Jody Edwards, Trustee, pro sese. Matthew J. Bailie, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: In separate notices of deficiency, respondent determined the following income tax deficiencies, additions toPage: 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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