T.C. Memo. 2003-343 UNITED STATES TAX COURT HERSCHEL H. AND ROBERTA S. HOOPENGARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 7986-00, 9423-01. Filed December 17, 2003. James G. LeBloch, for petitioners. Thomas J. Fernandez and Edwin Herrera, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined deficiencies in, additions to, and penalties on petitioners Herschel and Roberta Hoopengarner’s (petitioners) income tax as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011