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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