T.C. Memo. 2007-273
UNITED STATES TAX COURT
DANIEL L. REEVES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8734-02. Filed September 12, 2007.
Daniel L. Reeves, pro se.
Wesley F. McNamara, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for 1995 of $74,571.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and Rule references are to
the Tax Court Rules of Practice and Procedure. Amounts are
rounded to the nearest dollar.
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Last modified: November 10, 2007