Brewer v. Comm'r

JAMES CURTIS BREWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brewer v. Comm'r

Docket No. 22587-11.

United States Tax Court

T.C. Memo 2013-295; 2013 Tax Ct. Memo LEXIS 305; 106 T.C.M. (CCH) 721;

December 30, 2013, Filed

Decision will be entered under Rule 155.

Frank Agostino, Lawrence Brody, Jairo G. Cano, and Chrystal Loyer, for petitioner.

Robert W. Mopsick, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge: Respondent determined a deficiency of $7,680 in petitioner's Federal income tax for his 2008 tax year. 1 During trial, petitioner conceded…