T.C. Memo. 1996-41 UNITED STATES TAX COURT BEVEL M. AND PATRICIA N. HOFFPAUIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6475-87. Filed February 5, 1996. Bevel M. and Patricia N. Hoffpauir, pro se. Julie M.T. Foster, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax as follows: Additions to Tax Year Deficiency Sec. 6653(a)(1) Sec. 6659 1980 $2,924 $146 $877 1981 1,969 98 591 1982 2,381 119 714 1983 1,940 97 582Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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