FAYLOR v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 18761-11.

T.C. Memo. 2013-143

JAMES J. FAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 5, 2013.


Attorney(s) appearing for the Case

Dana C. Bradford III, for petitioner.

Dennis Richard Onnen, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a deficiency of $7,278 and an accuracy-related penalty of $1,456 in petitioner's Federal income tax for 2008. The issues for decision are: (1) whether petitioner is entitled to a deduction for alimony paid greater than the amount respondent allowed; and (2) whether petitioner is liable for an accuracy-related penalty under section 6662(a).1

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