Rozin v. Comm'r

LEIF D. ROZIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rozin v. Comm'r

Docket No. 17803-14.

United States Tax Court

T.C. Memo 2017-52; 2017 Tax Ct. Memo LEXIS 52;

March 29, 2017, Filed

United States v. Rozin, 664 F.3d 1052, 2012 U.S. App. LEXIS 230 (6th Cir. Ohio, 2012)

Decision will be entered for respondent.

Henry Louis Sirkin, for petitioner.

Gary R. Shuler, Jr., for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM OPINION

GOEKE, Judge: The parties agree that there is a deficiency in income tax of $392,083 and a penalty pursuant to section 66631 of $294,062 for tax year 1998. The only…