Lenihan v. Commissioner

SUMMARY ORDER

Petitioner-Appellant appeals from a judgment of the Tax Court finding a deficiency for tax year 2000. According to the Commissioner of Internal Revenue, Petitioner-Appellant did not file a return for 2000 or pay income taxes for that year, resulting in a notice of deficiency with penalties that Petitioner-Appellant then challenged in the Tax Court. This appeal disputes the Tax Court’s decision to disallow the Petitioner-Appellant’s asserted deductions for rental expenses (Schedule E), business expenses (Schedule C), and several itemized deductions (Schedule A), as well as the…