T.C. Memo. 1996-272
UNITED STATES TAX COURT
TOMMY L. AND PATRICIA A. HOBSON, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 3640-94 Filed June 12, 1996.
Tommy L. and Patricia A. Hobson, pro se.
George W. Bezold, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax for taxable year 1990 in the
amount of $10,229, an addition to tax under section 6651(a) in
the amount of $2,087, and an accuracy-related penalty under
section 6662(a) in the amount of $2,045.03.1
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
(continued...)
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