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HAWKINS v. COMMISSIONER

Docket No. 1164-91.

66 T.C.M. 1228 (1993)

T.C. Memo. 1993-517

Robert Lavon Hawkins and Pamela Hawkins v. Commissioner.

United States Tax Court.

Filed November 9, 1993.

Attorney(s) appearing for the Case

Robert Lavon Hawkins and Pamela Hawkins, pro se.1 James F. Mauro, for the respondent.

Memorandum Findings of Fact and Opinion

LARO, Judge:

This case is before the Court pursuant to a joint petition filed by Robert Lavon Hawkins and Pamela Hawkins for a redetermination of respondent's determinations contained in her separate notices of deficiency issued to them on October 25, 1990. Hereinafter, Robert Lavon Hawkins and Pamela Hawkins are collectively referred to as petitioners. Unless otherwise stated, all section references are to the Internal...

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