T.C. Memo. 2006-82 UNITED STATES TAX COURT HARVEY L. HOOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 15557-99, 4590-00L. Filed April 24, 2006. Harvey L. Hoover, pro se. Diane L. Worland, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: These cases were consolidated for purposes of trial, briefing, and opinion. On August 20, 1999, respondent issued a notice of deficiency, which determined deficiencies and penalties with respect to petitioner’s Federal income taxes as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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