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ARAGONA TRUST v. COMMISSIONER

Docket No. 15392-11.

142 T.C. 165 (2014)

FRANK ARAGONA TRUST, PAUL ARAGONA, EXECUTIVE TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 2014.

Attorney(s) appearing for the Case

Richard S. Soble , for petitioner.

Brett Chmielewski and Meso T. Hammoud , for respondent.

The respondent (referred to here as the "IRS") issued a notice of deficiency to the Frank Aragona Trust (sometimes referred to here as the "trust"), determining the following deficiencies in federal income tax and the following penalties:

                        Accuracy-related
                            
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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