T.C. Memo. 2008-71 UNITED STATES TAX COURT EDWARD D. CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11946-06. Filed March 19, 2008. June L. Harris and Ellin Vicki Palmer, for petitioner. Michael W. Berwind, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined the following deficiencies and penalties with respect to petitioner’s Federal income tax:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008