1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 87 T.C.M.
  5. 87 T.C.M. 1091 (2004)
 

HAMILTON v. COMMISSIONER

Docket No. 10228-95.

87 T.C.M. 1091 (2004)

T.C. Memo. 2004-66

Bill Fred Hamilton and Connie Hamilton v. Commissioner.

United States Tax Court.

Filed March 16, 2004.

Attorney(s) appearing for the Case

Bill Fred Hamilton and Connie Hamilton, pro sese.

Timothy S. Sinnott, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1988 of $170,225 with additions to tax under sections 6653(b)1 and 6661 of $127,669 and $42,556, respectively.2 After concessions, the issues for decision are: (1) Whether petitioners failed to report income from mining activities in the amount of $515,993 for 1988. We...

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