HARDIN v. COMMISSIONER

Docket No. 14301-01.

87 T.C.M. 1126 (2004)

T.C. Memo. 2004-77

J. Thomas and Henrietta A. Hardin v. Commissioner.

United States Tax Court.

Filed March 22, 2004.


Attorney(s) appearing for the Case

J. Thomas Hardin, for the petitioners.

Mark D. Eblen, for the respondent.


MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined a deficiency of $63,0631 in petitioners' Federal income tax for 1996 and an accuracy-related penalty of $12,613 under section 6662(a)2 arising from petitioners' failure to substantiate certain expenses for 1996. The trial of this case was scheduled for the Court's Louisville, Kentucky, trial session commencing September 8, 2003 (Louisville trial...

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