Andrew G. Shank v. Commissioner

T.C. Memo. 2018-33

UNITED STATES TAX COURT ANDREW G. SHANK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1752-17. Filed March 20, 2018. Olufolajimi A. Kolawole, for petitioner. Nancy M. Gilmore and David A. Indek, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: With respect to petitioner’s Federal income tax for 2014, the Internal Revenue Service (IRS or respondent) determined a deficiency of $4,485. Petitioner concedes that he received during 2014, but did not report on his Federal income tax return, a distribution of $27,745 from his individual…