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WOOTEN v. COMMISSIONER

Docket No. 7711-91.

65 T.C.M. 2825 (1993)

T.C. Memo. 1993-241

Thomas O. Wooten v. Commissioner.

United States Tax Court.

Filed May 27, 1993.

Attorney(s) appearing for the Case

Benjamin W. Gale and Woodford G. Rowland, 30 Professional Center Pkwy., San Rafael, Calif., for the petitioner, Stephen R. Asmussen, for the respondent.

Memorandum Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. The case is before us on petitioner's motion to compel answers to interrogatories and respondent's motion for protective order.1

By notice of deficiency, respondent determined that petitioner was liable for the following deficiencies and additions to tax for petitioner's 1980...

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