Wayne and Lois Hampton - Page 1
















                                 T.C. Memo. 2002-151                                  


                               UNITED STATES TAX COURT                                


                   WAYNE HAMPTON AND LOIS HAMPTON, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3092-01.           Filed June 13, 2002.                     


               John M. Moles, for petitioners.                                        
               Gary L. Bloom, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of $75,075           
          in petitioners’ Federal income tax for 1994.                                
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for 1994.                               









Page:   1  2  3  4  5  Next

Last modified: May 25, 2011