T.C. Memo. 2004-66
UNITED STATES TAX COURT
BILL FRED HAMILTON AND CONNIE HAMILTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10228-95. Filed March 16, 2004.
Bill Fred Hamilton and Connie Hamilton, pro sese.
Timothy S. Sinnott, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a deficiency in
petitioners’ Federal income taxes for 1988 of $170,225 with
additions to tax under sections 6653(b)1 and 6661 of $127,669 and
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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