Clarence A. Hunt, Jr. - Page 1

                                         T.C. Memo. 1996-388                                              

                                      UNITED STATES TAX COURT                                             

                              CLARENCE A. HUNT, JR., Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     

                  Docket No. 23753-94.                  Filed August 20, 1996.                            

                  Clarence A. Hunt, Jr., pro se.                                                          
                  Elizabeth L. Groenewegen, for respondent.                                               

                                         MEMORANDUM OPINION                                               

                  COUVILLION, Special Trial Judge:  This case was heard                                   
            pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.                                 
                  Respondent determined a deficiency of $6,787 in petitioner's                            
            1990 Federal income tax and an accuracy-related penalty of $1,357                             

                  Unless otherwise indicated, section references are to the                               
            Internal Revenue Code in effect for the year at issue.  All Rule                              
            references are to the Tax Court Rules of Practice and Procedure.                              

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011