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HANNA v. COMMISSIONER

Docket No. 2995-95.

71 T.C.M. 2935 (1996)

T.C. Memo. 1996-210

Mark J. and Deborah A. Hanna v. Commissioner.

United States Tax Court.

Filed May 1, 1996.

Attorney(s) appearing for the Case

Charles F. Daily, Jr., Buda, Tex., for the petitioners. Steven B. Bass, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined additions to tax and a penalty in petitioner's Federal income taxes as follows:

                                              Additions to Tax and Penalty
                    --------------------------------------------------------------------------
                      Sec.           Sec.            Sec.          Sec.        Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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