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SMITH v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5191-20.

T.C. Memo. 2023-6

CORY H. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 12, 2023.

Attorney(s) appearing for the Case

Tiffany M. Hunt, for petitioner.

Hannah Kate Comfort and Moenika N. Coleman, for respondent.

MEMORANDUM OPINION

In this deficiency case, petitioner, Cory H. Smith, challenges the Commissioner of Internal Revenue's determinations that he had deficiencies in tax for the taxable years 2016, 2017, and 2018 (relevant years). After our Opinion in Smith v. Commissioner, No. 5191-20, 159 T.C. (Aug. 25, 2022), and a...

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