Duane E. Hudspath - Page 1

                                 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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