T.C. Memo. 2005-66                                   
                               UNITED STATES TAX COURT                                
                            JOHN F. MORAN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 11586-01.               Filed March 30, 2005.               
               John F. Moran, pro se.                                                 
               Gerald A. Thorpe, for respondent.                                      
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               RUWE, Judge:  Respondent determined deficiencies, penalties,           
          and additions with respect to petitioner’s Federal income tax as            
          follows:                                                                    
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