HANNA v. COMMISSIONER

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1 For convenience and clarity, we have combined our findings of fact and opinion.

Respondent determined a deficiency and additions to tax in petitioner's Federal income tax for the taxable year 1986 as follows:

                                                       ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    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.
                                        
                                    
                                    
                                    
Subscribe
Now!