HAYDEN v. C.I.R.

No. 99-2520.

204 F.3d 772 (2000)

Dennis L. HAYDEN and Sharon E. Hayden, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 11, 2000.


Attorney(s) appearing for the Case

Dennis L. Hayden, Frankfort, IN, pro se.

Sharon E. Hayden, Frankfort, IN, pro se.

David E. Carmack, Regina S. Moriarty (argued), Department of Justice, Tax Div., Appellate Section, Washington, DC, for respondent-appellee.

Before FLAUM, ROVNER, and EVANS, Circuit Judges.


FLAUM, Circuit Judge.

Dennis and Sharon Hayden petitioned the United States Tax Court seeking a redetermination of the federal income tax deficiency and penalty assessed against them for the 1994 tax year. The Tax Court upheld the determinations and resulting addition to tax, and the Haydens now appeal. For the reasons stated herein, we affirm.

Background

During 1994, Dennis Hayden was self-employed as a...

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