Brinkley v. Comm'r

BRIAN K. BRINKLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brinkley v. Comm'r

Docket No. 7367-13.

United States Tax Court

T.C. Memo 2014-227; 2014 Tax Ct. Memo LEXIS 222;

October 30, 2014, Filed

Decision will be entered for respondent.

William R. Leighton, for petitioner.

Roberta L. Shumway, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a $369,071 deficiency in petitioner's Federal income tax for 2011 and a $48,036.15 penalty under section 6662(a). The issues for decision are whether petitioner properly reported all of…