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ARMEN, Special Trial Judge: These cases were heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182.1
These cases are before the Court on respondent's Motion To
Dismiss For Failure To State A Claim Upon Which Relief Can Be
Granted, filed pursuant to Rule 40 and section 6673(a).
Petitioners resided in Denton, Texas, at the time their
petitions were filed in these cases.
Respondent's Notices of Deficiency
By notices dated January 18, 1995, respondent determined
deficiencies in, and additions to, petitioners' Federal income
taxes for the taxable years 1990, 1991, and 1992, as follows:
Docket No. 5931-95
Tashina Baker
Addition to tax
Year Deficiency Sec. 6651(a)(1)
1990 $454 $114
1991 611 153
1992 623 156
Docket No. 5932-95
Robert R. Baker
Additions to tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a)
1990 $2,490 $623 ---
1991 2,554 639 $130
1992 2,389 597 104
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: May 25, 2011