T.C. Memo. 1998-70
UNITED STATES TAX COURT
LAVONNE ALLEN HODGSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21185-96. Filed February 19, 1998.
LaVonne Allen Hodgson, pro se.
Michelle Or, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined a $15,287 deficiency in
petitioner's Federal income tax for 1994. The deficiency arises
from petitioner's tax protester claims that we reject.
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