T.C. Memo. 2008-10 UNITED STATES TAX COURT FRANCIS M. GAGLIARDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23912-05. Filed January 24, 2008. Eric D. Swenson and Allison D. Cato, for petitioner. Michael S. Hensley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in, additions to, and penalties on 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