United States Tax Court April 4, 2011, Docket No. 5776-09. (Jones v. Comm'r)

T.C. Memo. 2011-77

UNITED STATES TAX COURT

WILLIAM JONES, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 5776-09. Filed April 4, 2011.

Donald J. Mock, for petitioner.

Angela B. Friedman, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined a deficiency in

petitioner’s 2006 Federal income tax of $2,885.