Friedberg v. Comm'r

BARRY S. FRIEDBERG AND CHARLOTTE MOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Friedberg v. Comm'r

Docket No. 9530-09

United States Tax Court

T.C. Memo 2013-224; 2013 Tax Ct. Memo LEXIS 233; 106 T.C.M. (CCH) 360;

September 23, 2013, Filed

Friedberg v. Comm'r, T.C. Memo 2011-238, 2011 Tax Ct. Memo LEXIS 234 (T.C., 2011)

Kathleen M. Pakenham, for petitioners.

Robert W. Mopsick, for respondent.

WELLS, Judge.

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

WELLS, Judge: Respondent determined a deficiency of $1,321,250 and a penalty pursuant to section 6662(h)1 of $528,500 with respect to…