T.C. Memo. 2012-281
UNITED STATES TAX COURT
JO DELIA HOVIND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
| Docket No. 1362-10. | Filed October 3, 2012. |
James L. Chase, for petitioner.
Jason D. Laseter, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In a notice of deficiency dated November 20, 2009, respondent determined deficiencies in petitioner's Federal income tax, additions to
