Parkinson v. Comm'r

RONALD W. PARKINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Parkinson v. Comm'r

Docket No. 7784-08

United States Tax Court

T.C. Memo 2010-142; 2010 Tax Ct. Memo LEXIS 180; 99 T.C.M. (CCH) 1583;

June 28, 2010, Filed

Decision will be entered under Rule 155.

Ronald W. Parkinson, Pro se.

Michele A. Yates, for respondent.

THORNTON, Judge.

THORNTON

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge: Respondent determined a $ 13,817 deficiency in petitioner's 2005 Federal income tax and a $ 2,763 accuracy-related penalty pursuant to section 6662(a). 1 The issues for decision are: (1)…