Holden v. Comm'r

CHRISTOPHER HOLDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Holden v. Comm'r

Docket Nos. 24316-12, 15802-13.1

United States Tax Court

T.C. Memo 2015-83; 2015 Tax Ct. Memo LEXIS 85; 109 T.C.M. (CCH) 1413;

April 29, 2015, Filed

Decisions will be entered under Rule 155.

Walter D. Channels, for petitioner.

Jenny R. Casey and Blake J. Corry (specially recognized), for respondent.

LARO, Judge.

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: In separate notices of deficiency, respondent determined deficiencies in petitioner's Federal income tax for 2008 and 2009 (years at issue)2 as…