T.C. Memo. 2006-89 UNITED STATES TAX COURT TODD B. GUTHRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12148-05. Filed May 1, 2006. Todd B. Guthrie, pro se. David W. Sorensen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice dated April 5, 2005, respondent determined a deficiency in and additions to petitioner’s 2002 Federal income tax. The issues for decision are whetherPage: 1 2 3 4 Next
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