Leyshon v. Comm'r

2015 U.S. Tax Ct. LEXIS 52

Opinion

CURTIS E. LEYSHON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Leyshon v. Comm'r

Docket No. 20983-13.

United States Tax Court

2015 U.S. Tax Ct. LEXIS 52;

June 5, 2015, Decided

---

Leyshon v. Comm'r, T.C. Memo 2015-104, 2015 Tax Ct. Memo LEXIS 113 (T.C., 2015)

Curtis E. Leyshon, Petitioner, Pro se.

For Respondent: Olivia H. Rembach, IRS, Office of Chief Counsel, Greensboro, NC.

David Gustafson, Judge.

---

David Gustafson

ORDER AND DECISION

Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2015-104), filed June 3, 2015, it is

ORDERED that the Court's order to show cause dated July 31, 2014, is hereby made absolute. It is further

ORDERED that petitioner Curtis E. Leyshon's motion for reconsideration of order filed August 29, 2014, is denied. It is further

ORDERED AND DECIDED that there is a deficiency in income tax and penalty due from petitioner Curtis E. Leyshon for the taxable year 2010 as follows:

Addition to Tax/PenaltyPursuant to I.R.C.

Year	Deficiency	§ 6651(a)(1)	§ 6651(a)(2)
2010	$2,437.00	$548.33	$0.00

It is further

ORDERED AND DECIDED that petitioner Curtis E. Leyshon shall pay to the United States a penalty under section 6673(a)(1) in the amount of $2,000.00.

(Signed) David Gustafson

Judge

ENTERED: June 5, 2015