United States Tax Court June 7, 2011, Docket No. 18841-08L (Shebby v. Comm'r)

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United States · · · 07-06-2011

T.C. Memo. 2011-125

UNITED STATES TAX COURT

MARK N. SHEBBY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 18841-08L. Filed June 7, 2011.

Benjamin C. Sanchez and Martin J. Tierney, for petitioner.

James A. Whitten, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: The petitioner, Mark N.

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