T.C. Memo. 2008-34 UNITED STATES TAX COURT RONALD B. AND ANNETTE C. TALMAGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13002-05. Filed February 19, 2008. Robert G. Burt, for petitioners. Shirley M. Francis and Aimee R. Lobo-Berg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined deficiencies in Ronald B. Talmage’s Federal income tax for 1998, 1999, 2000, and 2001 of $532,265, $845,454, $1,189,294, and $108,913, respectively, as well as additions to tax for 1998 and 1999 under section 6651(a)(1) of $53,226 and $84,923, respectively, and fraud penalties under section 6663(a) for 1998, 1999, 2000, and 2001 ofPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008