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.Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007