Edward D. Clark - Page 1















                                 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:                                                                 











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Last modified: March 27, 2008