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KING v. COMMISSIONER

Docket No. 15350-84.

89 T.C. 445 (1987)

MARLOWE KING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 9, 1987.

Attorney(s) appearing for the Case

Stephen Lewis, Bradford Ferguson, Frederick Hickman, Peter Freeman, and Michael Clark, for the petitioner.

Judy Jacobs and Alan Jacobson, for the respondent.

CLAPP, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Year                  Deficiency
1979.............      $19,989.34
1980.............    1,525,852.76

Following the granting of petitioner's motion for partial summary judgment in King v. Commissioner, 87 T.C. 1213 (1986), the only issue remaining...

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