Porter v. Comm'r

ROBERT L. PORTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Porter v. Comm'r

Docket No. 2193-10

United States Tax Court

T.C. Memo 2015-122; 2015 Tax Ct. Memo LEXIS 131; 110 T.C.M. (CCH) 1;

July 1, 2015, Filed

Porter v. United States, Department of Treasury, 2012 U.S. Dist. LEXIS 64910 (M.D. Fla., 2012)

Decision will be entered under Rule 155.

Robert L. Porter, Pro se.

William R. Brown, Jr., for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: In a notice of deficiency, respondent determined the following deficiencies in petitioner's Federal income…