Gunton v. Comm'r

GARY LEE GUNTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gunton v. Comm'r

No. 2911-04

United States Tax Court

T.C. Memo 2006-122; 2006 Tax Ct. Memo LEXIS 122; 91 T.C.M. (CCH) 1261; RIA TM 56540;

June 13, 2006, Filed

Gary Lee Gunton, pro se.

Anne D. Melzer, for respondent.

Cohen, Mary Ann

Mary Ann Cohen

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 2,381 in petitioner's Federal income tax for 2001 and an addition to tax of $ 592.41 under section 6651(a)(1). After concessions by respondent, the issues to be decided are: (1) Whether…