Harris v. Comm'r

KENNETH R. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harris v. Comm'r

Docket No. 18413-10.

United States Tax Court

T.C. Memo 2012-333; 2012 Tax Ct. Memo LEXIS 334; 104 T.C.M. (CCH) 700;

December 3, 2012, Filed

Decision will be entered under Rule 155.

Wilfred I. Aka, for petitioner.

Michael W. Tan, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined a deficiency in petitioner's 2008 Federal income tax of $177,847 and additions to tax of $40,016, $11,560, and $5,716 under sections 6651(a)(1) and (2) and 6654(a),…