Lussy v. Comm'r

RICHARD CHARLES LUSSY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lussy v. Comm'r

Docket No. 20898-13.

United States Tax Court

T.C. Memo 2015-35; 2015 Tax Ct. Memo LEXIS 40;

March 3, 2015, Filed

Decision will be entered for respondent.

Richard Charles Lussy, Pro se.

Brandon S. Cline, for respondent.

JACOBS, Judge.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent (Internal Revenue Service or IRS) determined deficiencies in petitioner's 2010 and 2011 Federal income tax of $2,340 and $3,025, respectively. The issues for decision are: (1) whether petitioner is entitled…