Douglas H. Cutting v. Commissioner

T.C. Memo. 2020-158

UNITED STATES TAX COURT DOUGLAS H. CUTTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15370-17. Filed November 19, 2020. Robert L. Goldstein and Framta Saechao, for petitioner. Daniel J. Bryant, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: Respondent determined the following income tax deficiencies and penalties in a notice of deficiency issued to petitioner on May 18, 2017:1 1 Unless otherwise indicated, section references are to the Internal Revenue (continued...) -2- [*2] Penalty Year Deficiency sec. 6662(a) 2012 $20,838…