Billeci v. Comm'r

GEORGE L. BILLECI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Billeci v. Comm'r

Docket No. 30891-12S.

United States Tax Court

2014 Tax Ct. Summary LEXIS 41;

April 17, 2014, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Decision will be entered for respondent as to the deficiencies and the addition to tax under section 6651(a)(1) and for petitioner as to the section 6662(a) accuracy-related penalties.

Milan Saha and Daniel S. Makoski, for petitioner.

Marissa J. Savit, Rebekah A. Myers, and Eugene A. Kornel, for…