Raymond L. Monk, Jr. - Page 1
T.C. Memo. 2008-64
UNITED STATES TAX COURT
RAYMOND L. MONK, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10964-03, 6132-04. Filed March 17, 2008.
Caroline D. Ciraolo, for petitioner.
Bradley C. Plovan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: For many years, Raymond Monk reported his
interest in a Baltimore bar called Chuck’s Place as a sole
proprietorship on his tax returns. This wasn’t surprising--it
was his name on the bar’s liquor license, his name on the bar’s
checking account, and it was he who was recognized by Maryland as
the bar’s lottery agent. But when the Commissioner began an
audit, Monk’s accountant delved deeper and determined that Monk
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: March 27, 2008