Hill v. Commissioner

LARICK A. HILL AND FAWNI LITTLE, A.K.A. FAWNI HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hill v. Commissioner

Docket No. 2004-94.

United States Tax Court

T.C. Memo 1996-179; 1996 Tax Ct. Memo LEXIS 192; 71 T.C.M. (CCH) 2759;

April 11, 1996, Filed

Decision will be entered under Rule 155.

Karen L. Hawkins, William E. Taggart, Jr. (specially recognized), and Paul J. Barulich, for petitioners.

Bryce Kranzthor and Debra K. Estrem, for respondent.

COLVIN, Judge

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined that petitioners are liable for deficiencies…