Humes Houston Hart - Page 5




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          supra; Badger v. Commissioner, T.C. Memo. 1996-314; Stevens v.               
          Commissioner, supra.                                                         
               To reflect the foregoing,                                               
                                              Decision will be entered                 
                                        for petitioner as to the                       
                                        deficiency and addition to                     
                                        tax and for respondent as to                   
                                        the overpayment.                               

































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