Mark Clifton Trimble v. Commissioner

T.C. Memo. 2018-36

UNITED STATES TAX COURT MARK CLIFTON TRIMBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 865-15. Filed April 2, 2018. Mark Clifton Trimble, pro se. Karen Lynne Baker, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In a notice of deficiency dated October 16, 2014, respondent determined a deficiency in petitioner’s Federal income tax of $3,345 for 2012. After stipulations by the parties,1 the issue for decision is whether 1 On December 5, 2016, the parties filed a stipulation of settled issues. The (continued...) -2- [*2]…