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
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