David William Laudon v. Commissioner

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

T.C. Summary Opinion 2015-54

UNITED STATES TAX COURT DAVID WILLIAM LAUDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27380-11S. Filed September 8, 2015. David William Laudon, pro se. Christina L. Cook and John Schmittdiel, for respondent. SUMMARY OPINION HOLMES, Judge: David Laudon is a chiropractor licensed in Minnesota. He made nearly $290,000 in bank deposits from 2007 to 2009 yet reported only a bit less than $210,000 in gross receipts on his…