Boneparte v. Comm'r

JAMES BONEPARTE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boneparte v. Comm'r

Docket No. 2452-14

United States Tax Court

T.C. Memo 2015-128; 2015 Tax Ct. Memo LEXIS 136;

July 13, 2015, Filed

Decision will be entered for respondent.

James Boneparte, Jr., Pro se.

Kathleen K. Raup, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM FINDINGS OF FACT AND OPINION

KERRIGAN, Judge: Respondent determined a deficiency of $13,187 and a penalty of $2,637 under section 6662(a) with respect to petitioner's Federal income tax for tax year 2010. Unless otherwise indicated, all section references…