- 2 - MEMORANDUM OPINION DINAN, Special Trial Judge: These consolidated cases were heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.2 Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties pursuant to section 6662(a) as follows: Eli T. Sleiman, Jr. and Janie L. Sleiman, docket No. 12663-95 Penalty Year Deficiency Sec. 6662(a) 1992 $3,544 $709 Peter D. Sleiman and Carolina T. Sleiman, docket No. 12664-95 Penalty Year Deficiency Sec. 6662(a) 1991 $3,332 $666 1992 4,286 857 Anthony T. Sleiman and Bonnie C. Sleiman, docket No. 12665-95 Penalty Year Deficiency Sec. 6662(a) 1991 $2,049 $410 1992 4,174 835 After concessions by the parties, the issues remaining for decision are: (1) Whether petitioners Eli T. Sleiman and Peter 2 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011