T.C. Memo. 1999-306 UNITED STATES TAX COURT JOHN P. & TERESA HENNEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7535-98. Filed September 16, 1999. Garry A. Pearson and Jon J. Jensen, for petitioners. Blaine C. Holiday, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies in petitioners' 1994, 1995, and 1996 Federal income taxes in the amounts of $1,583, $1,562, and $1,551, respectively. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011