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.Page: 1 2 3 4 5 6 7 8 Next
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