T.C. Memo. 2007-103 UNITED STATES TAX COURT JOHN KARASON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12296-05. Filed April 26, 2007. John Timothy Bender and J. Scott Broome, for petitioner. Mark D. Eblen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s Federal income tax for 2001 of $14,575, as well as an addition to tax under section 6662(a) of $2,915.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and Rule references are to the Tax Court Rules of Practice and Procedure. Amounts are (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007