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BREWER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 22587-11.

T.C. Memo. 2013-295

JAMES CURTIS BREWER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 30, 2013.

Attorney(s) appearing for the Case

Frank Agostino, Lawrence Brody, Jairo G. Cano, and Chrystal Loyer, for petitioner.

Robert W. Mopsick, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge.

Respondent determined a deficiency of $7,680 in petitioner's Federal income tax for his 2008 tax year.1 During trial, petitioner conceded that his State tax refund of $1,106 is taxable and should be included in his 2008 taxable income.2 After petitioner's concession, the only issue that we must decide is whether petitioner is entitled to the first...

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