HOOD v. COMMISSIONER

Docket Nos. 4160-97, 4161-97.

115 T.C. 172 (2000)

LENWARD C. HOOD AND BARBARA P. HOOD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HOOD'S INSTITUTIONAL FOODS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 2000.


Attorney(s) appearing for the Case

Philip L. Kellogg, for petitioners.

Alan R. Peregoy, for respondent.


GALE, Judge:

These cases were consolidated for trial, briefing, and opinion. Respondent determined the following deficiencies and accuracy-related penalties for petitioners Lenward C. and Barbara P. Hood's 1991 (calendar) taxable year and for petitioner Hood's Institutional Foods, Inc.'s taxable year ended June 30, 1991:

                                                      Penalty
         Petitioner                   Deficiency...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases