T.C. Memo. 2005-266 UNITED STATES TAX COURT JAMES H. JORDAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13351-04. Filed November 17, 2005. Kenneth E. Keate, for petitioner. Blaine Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined deficiencies and additions to tax with respect to petitioner’s income taxes for 1997, 1998, 1999, 2000, 2001, and 2002 as follows:1 1All section references are to the Internal Revenue Code in effect for the years at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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