Chai v. Comm'r

JASON CHAI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Chai v. Comm'r

Docket No. 18330-09.

United States Tax Court

T.C. Memo 2015-42; 2015 Tax Ct. Memo LEXIS 47;

March 11, 2015, Filed

Mercato Global Opportunities Fund, LP v. Comm'r, T.C. Memo 2011-220, 2011 Tax Ct. Memo LEXIS 216 (T.C., 2011)

Decision will be entered for respondent.

Frank Agostino, Jeremy M. Klausner, and Lawrence M. Brody, for petitioner.

Timothy A. Sloane and Andrew M. Tiktin, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a $63,751 deficiency in…