T.C. Memo. 2005-59
UNITED STATES TAX COURT
PETER T. STORAASLI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9836-03. Filed March 29, 2005.
Peter T. Storaasli, pro se.
Robert V. Boeshaar, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In separate notices of deficiency,
respondent determined the following income tax deficiencies and
additions to tax with respect to petitioner’s Federal income
taxes:1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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