- 6 -
and 6661, and additional interest under section 6621(c).2 By
agreement of the parties, resolution of petitioners' liabilities
for the additions to tax and additional interest has been
reserved for other proceedings.
In five other cases, respondent determined administrative
adjustments to partnership returns, arising from disallowance of
claimed partnership losses, as follows:
Taxable
Docket No. Partnership Year Adjustment
22407-91 MIT 83 1983 $3,066,626
22496-91 MIT 84 1984 3,035,000
25519-91 MIT 85 1985 2,700,000
9550-92 MIT 86 1986 3,850,000
10897-93 W & A 1987 3,586,269
In the nine remaining cases, petitioners have requested the
following administrative adjustments reflecting the reduction of
reported income to zero if we find that the transactions giving
rise to that income are shams:
Taxable
Docket No. Partnership Year Adjustment
14819-91 MIT 82 1986 $428,142
14820-91 MIT 83 1986 519,960
3453-92 MIT 85 1986 412,722
1987 1,865,187
1988 1,419,986
3456-92 MIT 82 1987 840,069
1988 275,156
1989 1,274,633
3457-92 MIT 80 1986 443,415
2All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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