Bradford J. Sarvak v. Commissioner

T.C. Memo. 2018-68

UNITED STATES TAX COURT BRADFORD J. SARVAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30150-15. Filed May 21, 2018. Erika E. Peterson and Jerry M. Lobb, for petitioner. Heather K. McCluskey and Jeffrey L. Heinkel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax of $359,668 and $452,461 and accuracy-related penalties of $71,934 and $90,492 for 2011 and 2012, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code…