Robert W. Ackerman and Patricia A. Ackerman - Page 3

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          memorandum.  Accordingly, after concessions by respondent,2 the             
          only issue for decision is whether the deficiencies, additions to           
          tax, and increased interest contained in the subject notice of              
          deficiency were part of prior settlement agreements with                    
          respondent.                                                                 
               There is no stipulation of facts in this case.3  The Court             
          relies only upon the pleadings, and the testimony and exhibits              
          admitted at trial.  Petitioners were residing in Phoenix,                   
          Arizona, at the time the petition was filed in this case.  All              
          references to petitioner are to Dr. Robert W. Ackerman.                     





          2Respondent in her trial memorandum makes a number of                       
          concessions.  She concedes $4,048 of the adjustment to income for           
          tax year 1981 and $15,801 of the adjustment to income for tax               
          year 1982, now limiting her adjustments for those years to                  
          $14,653 and $27,667, respectively.                                          
               With respect to the asserted additions to tax under sec.               
          6659, respondent concedes that the addition to tax for the year             
          1979 is $1,550.40 instead of $6,210, that the addition to tax for           
          the year 1981 is $4,676.40 instead of $7,550.40, and respondent             
          concedes that there is no addition to tax due for the year 1982             
          under sec. 6659.                                                            
               In the alternative to the additions to tax under sec. 6659,            
          respondent has asserted additions to tax under sec. 6661 for the            
          years 1978, 1979, 1981, and 1982.  She concedes that in the                 
          alternative to the sec. 6659 additions to tax asserted for the              
          years 1981 and 1982, the additions to tax under sec. 6661 are               
          limited to $2,395 and $3,930, respectively.                                 
                                                                                     
          3Petitioner Robert W. Ackerman refused to agree to any                      
          factual or documentary stipulations.                                        




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