Clarence A. Hunt, Jr., (1996)
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Clarence A. Hunt, Jr., (1996)
T.C. Memo. 1996-388
UNITED STATES TAX COURT CLARENCE A. HUNT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23753-94. Filed August 20, 1996.Clarence A. Hunt, Jr., pro se.Elizabeth L. Groenewegen, for respondent.MEMORANDUM OPINION COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.Respondent determined a deficiency of $6,787 in petitioner's 1990 Federal income tax and an accuracy-related penalty of $1,357 under section 6662(a) for negligence o...See the full content of this document
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