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:
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