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notice of deficiency, nor any underlying liability
determined by 26 U.S.C. �� 6012 or 6020(b).
121. The Petitioner is not liable for any increase in
tax of $9,619.40 for tax year 2003, pursuant to 44
U.S.C. � 3512.
122. The Petitioner is not liable for a penalty at 26
U.S.C. � 6651(a)(2) in the amount of $529.07 for tax
year 2003, pursuant to 44 U.S.C. � 3512.
123. The Petitioner is not liable for a penalty at 26
U.S.C. � 6651(a)(1) in the amount of $2,164.37 for tax
year 2003, pursuant to 44 U.S.C. � 3512.
124. The Petitioner is not liable for a penalty at 26
U.S.C. � 6654 in the amount of $248.21 for tax year
2003, pursuant to 44 U.S.C. � 3512.
125. The Petitioner is not liable for interest under
IRC 6601 in the amount of $594.47 for tax year 2003,
pursuant to 44 U.S.C. � 3512.
126. The Petitioner is not liable for total
deficiencies in the amount of $13,155.51 for tax year
2003, pursuant to 44 U.S.C. � 3512.
127. Conversely, the Respondent is liable to
Petitioner for an amount in excess of $2,500 as
reimbursement of any administrative costs, court costs
and any other expenses Petitioner has expended by
reason of Respondent’s erroneous determination.
Petitioner failed to submit to the Court a pretrial
memorandum as required by the Court’s standing pretrial order.
On the day of trial, the Court filed respondent’s motion for
sanctions pursuant to section 6673. Petitioner failed to testify
at trial and rested his case after his opening statement.
OPINION
1. Unreported Income
Section 61(a) provides that “gross income means all income
from whatever source derived”. Gross income is an inclusive term
with broad scope, designed by Congress to “exert * * * ‘the full
measure of its taxing power.’” Commissioner v. Glenshaw Glass
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