Sernett v. Comm'r

JOHN A. SERNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sernett v. Comm'r

Docket No. 25295-10.

United States Tax Court

T.C. Memo 2012-334; 2012 Tax Ct. Memo LEXIS 336; 104 T.C.M. (CCH) 703;

December 3, 2012, Filed

Decision will be entered under Rule 155.

Michael J. Dwyer, Ward Rollin Anderson, and Rebecca S. Christensen, for petitioner.

Blaine Charles Holiday, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Respondent determined deficiencies in petitioner's Federal income tax of $25,190, $32,122, and $19,892 for 2005, 2006, and 2007,…