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.
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