Theron E. Johnson v. Commissioner

T.C. Memo. 2020-79

UNITED STATES TAX COURT THERON E. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 30283-15. Filed June 8, 2020. Larry D. Harvey and Julia R. Prendergast, for petitioner. Sara J. Barkley, Gretchen W. Altenburger, and Tamara L. Kotzker, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In a notice of deficiency dated September 25, 2015, respondent determined the following deficiencies and penalties:1 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] Penalty Year Deficiency sec.…