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HILLMAN v. COMMISSIONER

Docket Nos. 6561-79, 7122-79, 10084-81, 10127-81.

44 T.C.M. 840 (1982)

T.C. Memo. 1982-468

The James R. Hillman Family Estate, Donna J. Hillman, Trustee, James R. Hillman, Trustee, et al. v. Commissioner.

United States Tax Court.

Filed August 10, 1982.

Attorney(s) appearing for the Case

James R. Hillman, pro se, Royal Oak, Mich. Joseph C. Hollywood, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies with respect to the petitioners,2 for the years and in the amounts as follows:

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                                                                   Addition to Tax
           Petitioner                   Tax Years    Deficiency    I...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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