George v. Comm'r

ABRAHAM J. GEORGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

George v. Comm'r

Docket No. 2065-15.

United States Tax Court

T.C. Memo 2016-156; 2016 Tax Ct. Memo LEXIS 157;

August 22, 2016, Filed

Decisions will be entered under Rule 155.

Jeffrey B. Melcer, for petitioner.

Marissa J. Savit, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: This case is before the Court on cross-motions for summary judgment under Rule 121.1 For the 2012 taxable year, the Internal Revenue Service (IRS or respondent) determined a deficiency in petitioner's Federal income tax of $8,518 and…