T.C. Memo. 1996-106 UNITED STATES TAX COURT RICHARD D. HUDSON AND BETTY L. HUDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4119-94. Filed March 7, 1996. Philip A. Sallee, for petitioners. Ronald T. Jordan, for respondent. MEMORANDUM OPINION LARO, Judge: This case is before the Court fully stipulated. See Rule 122. Richard D. Hudson and Betty L. Hudson petitioned the Court to redetermine respondent's determination of deficiencies in their 1987 and 1988 Federal income taxes andPage: 1 2 3 4 5 6 7 8 9 10 Next
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