United States Tax Court August 15, 1989, Docket No. 19476-88 (Lanham v. Commissioner)

CHARLES J. LANHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lanham v. Commissioner Docket No. 19476-88 United States Tax Court T.C. Memo 1989-429; 1989 Tax Ct. Memo LEXIS 427; 57 T.C.M. (CCH) 1297; T.C.M. (RIA) 89429; August 15, 1989 *427 Petitioner, a "21" dealer, failed to file income tax returns and report income for 1983, 1984 and 1985.