Nebeker v. Comm'r

MARK L. NEBEKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nebeker v. Comm'r

Docket Nos. 31135-12, 1955-13

United States Tax Court

T.C. Memo 2016-155; 2016 Tax Ct. Memo LEXIS 154; 112 T.C.M. (CCH) 233;

August 16, 2016, Filed

Decisions will be entered under Rule 155.

Alvah Lavar Taylor and Lisa O. Nelson, for petitioner.

Heather K. McCluskey and Alexander J. DiPirro-Beard (student), for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Petitioner formed a successful sole proprietorship before the years at issue, and the manner in which he accounted for…