SHOWALTER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 13116-18.

T.C. Memo. 2022-114

RICHARD SHOWALTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed November 30, 2022.


Attorney(s) appearing for the Case

Richard Showalter, pro se.

William J. Gregg and Bartholomew Cirenza , for respondent.


MEMORANDUM OPINION

Currently before the Court is respondent's Motion for Partial Summary Judgment. That Motion is addressed to the sole remaining issue in the case—whether petitioner has additional unreported income for 2013 of $102,885, calculated on the basis of a bank deposits analysis. We resolve this issue in...

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