T.C. Memo. 2006-271 UNITED STATES TAX COURT BENNETT GEIGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3289-05. Filed December 26, 2006. Frank R. Keasler, Jr., for petitioner. W. Benjamin McClendon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: Respondent determined a deficiency in petitioner’s 2000 Federal Income tax of $159,008 and an accuracy- related penalty of $31,802 pursuant to section 6662(a).1 The 1Unless otherwise noted, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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