DAVENPORT, JR. v. COMMISSIONER

Dkt. No. 7515-05.

93 T.C.M. 1026 (2007)

T.C. Memo. 2007-65

James O. Davenport, Jr. v. Commissioner.

United States Tax Court.

March 21, 2007.


Attorney(s) appearing for the Case

James O. Davenport, Jr., pro se.

Kim-Khanh Thi Nguyen, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined an $11,038 deficiency and a $1,431.50 addition to tax pursuant to section 6651(a)(1)1 in petitioner's 2001 Federal income tax. At the close of trial, respondent orally moved to impose a $5,000 penalty pursuant to section 6673. After concessions, the issues for decision are: (1) Whether the pension distributions petitioner received during 2001 from the...

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