T.C. Memo. 1996-110
UNITED STATES TAX COURT
HERBERT F. AND LOIS A. HEWETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7217-94. Filed March 7, 1996.
Herbert F. Hewett and Lois A. Hewett, pro se.
C. Glen McLoughlin, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was heard pursuant to
section 7443A(b)(3) of the Code and Rules 180, 181, and 182.
Unless otherwise indicated, all section numbers refer to the
Internal Revenue Code for the taxable year in issue, and all Rule
numbers refer to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency in petitioners' 1989
Federal income tax in the amount of $1,129, as well as an
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