Hoover v. Comm'r

HARVEY L. HOOVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hoover v. Comm'r

Nos. 15557-99, 4590-00L

United States Tax Court

T.C. Memo 2006-82; 2006 Tax Ct. Memo LEXIS 85; 91 T.C.M. (CCH) 1053; RIA TM 56491;

April 24, 2006, Filed

Hoover v. United States, 6 Fed. Appx. 414, 2001 U.S. App. LEXIS 7781 (2001)

Harvey L. Hoover, pro se.

Diane L. Worland, for respondent.

Ruwe, Robert P.

ROBERT P. RUWE

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…