Jondahl v. Comm'r

JAMES O. JONDAHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jondahl v. Comm'r

No. 13385-02

United States Tax Court

T.C. Memo 2005-55; 2005 Tax Ct. Memo LEXIS 55; 89 T.C.M. (CCH) 867;

March 24, 2005, Filed

Petitioner was not entitled to claim head-of-household filing status in 1990. Petitioner was liable for self-employment tax on his unreported crop hail insurance commission in 1990 and real estate commission in 1992. Petitioner was liable for fraud penalty with respect to unreported income of $ 3,000 in each year.

Jon J. Jensen, for petitioner.

Inga C. Plucinski, for respondent.

Goeke…