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ROBERTS v. COMMISSIONER

Docket No. 23405-10.

141 T.C. 569 (2013)

ANDREW WAYNE ROBERTS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 2013.

Attorney(s) appearing for the Case

John A. Clynch and Scott A. Schumacher, for petitioner.

Connor J. Moran and Dean H. Wakayama, for respondent.

MARVEL, Judge:

Respondent determined a deficiency in petitioner's 2008 Federal income tax of $13,783 and an accuracy-related penalty of $3,357 under section 6662(a).1 In an amendment to answer respondent asserted an increased deficiency of $14,177 and an increased accuracy-related penalty of $3,435. After concessions,2 the issues for decision are: (1) whether petitioner must include in taxable income...

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