T.C. Memo. 2006-218 UNITED STATES TAX COURT TIMOTHY NICHOLLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6897-04. Filed October 17, 2006. Philip A. Putman, for petitioner. Charles J. Graves, for respondent. MEMORANDUM OPINION HALPERN, Judge: By separate notices of deficiency, respondent determined deficiencies in, and additions to, petitioner’s 1998 and 1999 Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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