T.C. Memo. 2004-75
UNITED STATES TAX COURT
DUANE E. HUDSPATH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14741-02. Filed March 18, 2004.
Duane E. Hudspath, pro se.
Taylor Cortright and Ronald D. Pinsky, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issue for decision is whether petitioner
is liable for deficiencies relating to 1996 and 1997 and a
section 6662(a)1 accuracy-related penalty relating to 1996.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue.
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