Courtland L. Logue, Jr. v. Commissioner

T.C. Memo. 2017-234

UNITED STATES TAX COURT COURTLAND L. LOGUE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29096-15. Filed November 27, 2017. J. Winston Krause, for petitioner. Jeffrey D. Heiderscheit and Brock E. Whalen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION NEGA, Judge: Respondent determined a deficiency in petitioner’s Federal income tax and an accuracy-related penalty under section 6662(a)1 for tax year 2010 of $49,000 and $9,800, respectively. The issues for decision are whether 1 Unless otherwise indicated, all section references are to…