Dirks v. Comm'r

JAMES DIRKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dirks v. Comm'r

No. 6867-03

United States Tax Court

T.C. Memo 2004-138; 2004 Tax Ct. Memo LEXIS 142; 87 T.C.M. (CCH) 1403;

June 10, 2004, Filed

Judgment entered for respondent.

Michael P. Casterton, for petitioner.

Kathryn K. Vetter, for respondent.

Laro, David

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: Petitioner petitioned the Court to redetermine a $ 44,097 deficiency in his 2000 Federal income tax and an $ 8,819 accuracy-related penalty under section 6662(a) and (d) for substantial understatement of income tax. 1…