WENTWORTH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 1133-15.

T.C. Memo. 2018-194

ANDREW RUSH WENTWORTH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

November 20, 2018.


Attorney(s) appearing for the Case

David F. Grams , and Ryan P. Van De Hey , for petitioner.

George W. Bezold and Mark J. Miller , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies of $19,336 and $3,854 and section 6662(a) accuracy-related penalties of $3,867.20 and $770.80 in relation to petitioner's Federal income tax for 2010 and 2011, respectively.1 The issues for decision are whether petitioner...

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