T.C. Memo. 1998-240                                  
                               UNITED STATES TAX COURT                                
                  WALTER E. HESS AND HELEN L. HESS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 8857-97.               Filed July 2, 1998.                  
               Milton J. Schubin and Sydney E. Unger, for petitioners.                
               John Aletta, for respondent.                                           
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               LARO, Judge:  Walter E. Hess and Helen L. Hess petitioned              
          the Court to redetermine respondent's determination of the                  
          following deficiencies in Federal income tax and accuracy-related           
          penalties under section 6662(a):                                            
Page:     1   2   3   4   5   6   7   8   9   10   11   12   13   14   15   16   17   18   19   20   Next
Last modified: May 25, 2011