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HOOD v. COMMISSIONER

Docket Nos. 4160-97, 4161-97.

115 T.C. 172 (2000)

LENWARD C. HOOD AND BARBARA P. HOOD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HOOD'S INSTITUTIONAL FOODS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 2000.

Attorney(s) appearing for the Case

Philip L. Kellogg, for petitioners.

Alan R. Peregoy, for respondent.

GALE, Judge:

These cases were consolidated for trial, briefing, and opinion. Respondent determined the following deficiencies and accuracy-related penalties for petitioners Lenward C. and Barbara P. Hood's 1991 (calendar) taxable year and for petitioner Hood's Institutional Foods, Inc.'s taxable year ended June 30, 1991:

                                                      Penalty
         Petitioner                   Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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