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REEVES v. COMMISSIONER

Dkt. No. 8734-02.

94 T.C.M. 287 (2007)

T.C. Memo. 2007-273

Daniel L. Reeves v. Commissioner.

United States Tax Court.

September 12, 2007.

Attorney(s) appearing for the Case

Daniel L. Reeves, pro se.

Wesley F. McNamara, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1995 of $74,571.1

The issue for decision is whether petitioner received constructive dividends from a company in which he was the sole shareholder.

FINDINGS OF FACT

The parties' stipulation of facts and the attached exhibits are incorporated herein by this reference, and the...

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