T.C. Memo. 1999-31                                   
                               UNITED STATES TAX COURT                                 
                 GEORGE R. AND DONELLE C. HAWTHORNE, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       
               Docket Nos. 5695-97, 18426-97.    Filed February 2, 1999.               
               George R. and Donelle C. Hawthorne, pro sese.                           
               Katherine Holmes Ankeny and J. Robert Cuatto, for                       
          respondent.                                                                  
                       MEMORANDUM FINDINGS OF FACT AND OPINION                         
               CHIECHI, Judge:  Respondent determined the following defi-              
          ciencies in petitioners' Federal income tax (tax):                           
                                  Year     Deficiency                                  
                                  1992        $265                                     
                                  1993        5,116                                    
                                  1994        3,094                                    
               The issues remaining for decision are:                                  
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