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.Page: 1 2 3 4 Next
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