HOOD v. COMMISSIONER OF INTERNAL REV., 115 T.C. 172 (2000) LENWARD C. HOOD AND BARBARA P. HOOD, Petitioners v. COMMISSIONER OFINTERNAL REVENUE, Respondent HOOD’S INSTITUTIONAL FOODS, INC.,Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4160-97, 4161-97.United States Tax Court. Filed August 25, 2000. H operated a sole proprietorship, and later incorporated HIF, which assumed […]
