Reinhard v. Comm'r

DON WARNER REINHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Reinhard v. Comm'r

Docket No. 4589-12

United States Tax Court

T.C. Memo 2015-116; 2015 Tax Ct. Memo LEXIS 126; 109 T.C.M. (CCH) 1596;

June 24, 2015, Filed

Decision will be entered for respondent.

Don Warner Reinhard, Pro se.

Miriam C. Dillard, Gary A. Begun, and Caroline R. Krivacka, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: By notice of deficiency dated November 15, 2011, respondent determined a deficiency in petitioner's Federal income tax for 2001 of $216,498 and a penalty for…