Memorandum Findings of Fact and Opinion
COLVIN, Judge:
The principal issue in this case is whether respondent's determination that petitioner failed to properly report income from various business dealings in 1973 to 1977 is correct. Petitioner has also raised several procedural issues since filing the petition in 1981. Petitioner has been uncooperative with his own counsel, respondent, and the Court during critical stages of the case. As discussed below...
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