T.C. Memo. 2007-224 UNITED STATES TAX COURT DOUGLAS A. GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13125-05. Filed August 13, 2007. Dwight M. Montgomery, for petitioner. Laura A. McKenna, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a $49,778 deficiency in petitioner’s 2002 Federal income tax and a $9,956 section 6662Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007