Gary Lee Gunton - Page 1

                              T.C. Memo. 2006-122                                     

                               UNITED STATES TAX COURT                                

                           GARY LEE GUNTON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2911-04.              Filed June 13, 2006.                  

               Gary Lee Gunton, pro se.                                               
               Anne D. Melzer, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of $2,381            
          in petitioner’s Federal income tax for 2001 and an addition to              
          tax of $592.41 under section 6651(a)(1).  After concessions by              
          respondent, the issues to be decided are:  (1) Whether                      
          compensation that petitioner received in 2001 is taxable to him             
          and (2) whether petitioner is liable for the addition to tax.               

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