T.C. Memo. 1999-3
UNITED STATES TAX COURT
JOEL HILLMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3706-96. Filed January 5, 1999.
Joel Hillman, pro se.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: In a notice dated December 7, 1996,
respondent determined a deficiency, a section 6651(a) addition to
tax, and a section 6662(a) penalty relating to Joel Hillman's
1991 Federal income tax. All section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Page: 1 2 3 4 5 6 Next
Last modified: May 25, 2011