Hudgens v. Commissioner

JOHN H. HUDGENS III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hudgens v. Commissioner

Docket No. 7062-94

United States Tax Court

T.C. Memo 1997-33; 1997 Tax Ct. Memo LEXIS 34; 73 T.C.M. (CCH) 1790;

January 21, 1997, Filed

Decision will be entered under Rule 55.

John H. Hudgens III, pro se.

Lawrence B. Austin, for respondent.

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MEMORANDUM FINDINGS OF FACT AND OPINION

POWELL, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

Respondent determined deficiencies in petitioner's Federal income taxes for the…