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MEDLIN v. COMMISSIONER

Docket No. 2615-98.

86 T.C.M. 141 (2003)

T.C. Memo. 2003-224

Walter L. Medlin v. Commissioner.

United States Tax Court.

Filed July 29, 2003.

Attorney(s) appearing for the Case

David D. Fussell and Mark L. Horwitz, for the petitioner.

James F. Kearney, Benjamin A. de Luna, and Robert W. Dillard, for the respondent.

                           MEMORANDUM FINDINGS OF FACT AND OPINION
                                         CONTENTS

GENERAL FINDINGS OF FACT .......................................................   144

General Legal Principles .......................................................   148

I.   Items of Income ...........................................................   149

     A. Rents Received From Island Livings, Inc. in 1988 .............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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