Barry S. Friedberg & Charlotte Moss v. Commissioner

T.C. Memo. 2013-224

UNITED STATES TAX COURT BARRY S. FRIEDBERG AND CHARLOTTE MOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 9530-09. Filed September 23, 2013. Kathleen M. Pakenham, for petitioners. Robert W. Mopsick, for respondent. SUPPLEMENTAL MEMORANDUM OPINION WELLS, Judge: Respondent determined a deficiency of $1,321,250 and a penalty pursuant to section 6662(h)1 of $528,500 with respect to petitioners’ 2003 * This opinion supplements Friedberg v. Commissioner, T.C. Memo. 2011- 238. 1 Unless otherwise indicated, section references are to the Internal Revenue…