United States Tax Court March 16, 2012, Docket No. 14357-10L. (Fleming v. Comm'r)

KENTON R. FLEMING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fleming v. Comm'r Docket No. 14357-10L. United States Tax Court 2012 U.S. Tax Ct. LEXIS 57; March 16, 2012, Entered *57 Petitioner, Pro se. For Respondent: McCary, Peter T., Jacksonville, FL; Delduco, David, Atlanta, GA. Richard T. Morrison, Judge. Richard T. Morrison ORDER AND DECISION The petitioner, Kenton R.