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NHUSS TRUST v. COMMISSIONER

Docket Nos. 9938-04, 9939-04, 10070-04, 10071-04.

90 T.C.M. 374 (2005)

T.C. Memo. 2005-236

NHUSS Trust, et al. v. Commissioner.

United States Tax Court.

October 11, 2005.

Attorney(s) appearing for the Case

Anthony V. Diosdi, for petitioners.1

John W. Strate and Thomas D. Greenaway, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge.

Respondent determined deficiencies and penalties in petitioners' Federal income tax as follows:

   NHUSS Trust:

   Year   Deficiency   Penalty

   1999    $358,038   $71,608
   2000     329,456    65,891

In God and Trust, a.k.a. In God We Trust (In God We Trust):

   Year   Deficiency   Penalty

   1999     $58,072  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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