HANCOCK v. COMMISSIONER

Docket No. 28674-91.

66 T.C.M. 993 (1993)

T.C. Memo. 1993-465

David R. Hancock and Mary K. Hancock v. Commissioner.

United States Tax Court.

Filed October 5, 1993.


Attorney(s) appearing for the Case

David R. Hancock, pro se. William R. Davis, for the respondent.


Memorandum Opinion

FAY, Judge:

By statutory notice of deficiency, respondent determined deficiencies in and additions to petitioners' Federal income taxes in the following amounts:

                                                                        Additions to Tax
                                              --------------------------------------------------------------------
Year                             Deficiency...

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