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(4) Whether Doyle had a Schedule C business net loss from Matol
of $12,610 and $13,141 in 1990 and 1991, respectively.
(5) Whether petitioner Nevan Yvonne King (Yvonne) had Schedule C
income from her Yvonne King real estate business of $93,001 and
$96,916 in 1990 and 1991, respectively.
(6) Whether Yvonne had partnership income from the King &
Anderson Partnership of $7,051 and $7,348 in 1990 and 1991,
respectively.
(7) Whether Doyle is liable for self-employment taxes of $5,400
and $5,728 in 1990 and 1991, respectively.
(8) Whether Yvonne is liable for self-employment taxes of $7,849
and $9,414 in 1990 and 1991, respectively.
(9) Whether petitioners are entitled to self-employment tax
deductions in 1990 and 1991 equal to one-half of their selfemployment
tax.
(10) Whether petitioners are entitled to a deduction for two
personal exemptions in each of the taxable years, 1990 and 1991.
(11) Whether petitioners' deduction for personal exemptions is
subject to a partial phase-out under section 151(d)(3) in 1991.
(12) Whether petitioners are entitled to itemized deductions of
$12,049 and $9,739 in taxable years 1990 and 1991, respectively.
(13) Whether petitioners are liable for the addition to tax for
failure to file pursuant to section 6651(a)(1) for 1990 and 1991.
(14) Whether petitioners are liable for the addition to the tax
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