Moulton v. Comm'r

RICHARD S. MOULTON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moulton v. Comm'r

No. 4552-06

United States Tax Court

T.C. Memo 2009-38; 2009 Tax Ct. Memo LEXIS 40; 97 T.C.M. (CCH) 1151;

February 18, 2009, Filed

Richard S. Moulton, Jr., Pro se.

Louise R. Forbes, for respondent.

Gale, Joseph H.

JOSEPH H. GALE

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Respondent determined a deficiency of $ 13,248 and a section 6662(a) accuracy-related penalty of $ 2,650 with respect to petitioner's 2003 Federal income tax.

After a concession, 1 the issues for decision are: (1) Whether $…