Benton v. Comm'r

OREN L. BENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Benton v. Comm'r

No. 7602-02

United States Tax Court

T.C. Memo 2006-198; 2006 Tax Ct. Memo LEXIS 200; 92 T.C.M. (CCH) 280;

September 14, 2006, Filed

Benton v. Commissioner, 122 T.C. 353, 2004 U.S. Tax Ct. LEXIS 20 (2004)

Oren L. Benton, pro se.

Frederick J. Lockhart, Jr., and John A. Weeda, for respondent.

Gerber, Joel

JOELGERBER

SUPPLEMENTAL MEMORANDUM OPINION

GERBER, Judge: Respondent determined deficiencies in petitioner's Federal income taxes, an addition to tax, and penalties for the short tax year of February 23 through…