Knauss v. Comm'r

WINSTON KNAUSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Knauss v. Comm'r

Nos. 12878-01, 7328-02

United States Tax Court

T.C. Memo 2005-6; 2005 Tax Ct. Memo LEXIS 6; 89 T.C.M. (CCH) 668;

January 18, 2005, Filed

Decision was entered for respondent.

F. Pen Cosby, for petitioner.

Ronald T. Jordan and Angela J. Kennedy, for respondent.

Gale, Joseph H.

GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge: By notice of deficiency dated August 10, 2001, respondent determined an income tax deficiency and fraud penalty under section 6663(a)1 with regard to petitioner's 1997 taxable year. By…