Kupersmit v. Comm'r

HAROLD P. KUPERSMIT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kupersmit v. Comm'r

Docket No. 22350-14.

United States Tax Court

T.C. Memo 2016-202; 2016 Tax Ct. Memo LEXIS 201;

November 8, 2016, Filed

Decision will be entered under Rule 155.

Harold P. Kupersmit, for himself.

Daniel C. Munce, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: Respondent mailed petitioner a notice of deficiency for the 2009 tax year, determining the following income tax deficiency and the following additions to tax for failure to file a return, failure to pay…