Naylor v. Comm'r

ROBERT STUART NAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Naylor v. Comm'r

Docket No. 15879-10

United States Tax Court

T.C. Memo 2013-19; 2013 Tax Ct. Memo LEXIS 21; 105 T.C.M. (CCH) 1122;

January 16, 2013, Filed

Decision will be entered under Rule 155.

Robert Stuart Naylor, Pro se.

Emily J. Giometti, for respondent.

HAINES, Judge.

HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined deficiencies of $56,811 and $67,107 in petitioner's Federal income tax for 2003 and 2007, respectively. After concessions the issues for decision are: (1) whether…