Tommy L. and Patricia A. Hobson - Page 1

                                 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              

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