- 2 -
Taxable Year DeficiencyAddition to Tax
Sec. 6653(b)
1979 $16,925 $8,463
1980 21,628 10,814
1981 80,794 40,397
Respondent determined deficiencies in Federal income tax for
petitioners Pasquale T. and Sabina A. Quinn and additions to tax
for fraud under section 6653(b) for Pasquale T. Quinn as
follows:
Taxable Year Deficiency Addition to Tax
Sec. 6653(b)
1979 $20,766 $10,383
1980 25,591 12,796
1981 88,322 44,161
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the taxable years before the
Court, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
After concessions,1 the issues remaining for decision are (1)
Whether petitioner Elaine Gaskins is entitled to relief as an
innocent spouse under section 6013(e), and (2) whether
petitioner Sabina A. Quinn is entitled to relief as an innocent
spouse under section 6013(e).
1Petitioners William C. Gaskins and Pasquale T. Quinn
conceded they are liable for their respective deficiencies for
taxable years 1979, 1980, and 1981 and for the additions to tax
under sec. 6653(b) for taxable years 1979 and 1980. Respondent
conceded petitioners William C. Gaskins and Pasquale T. Quinn are
not liable for the sec. 6653(b) addition for taxable year 1981.
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