- 3 -
4. How much are petitioners entitled to deduct as Schedule
A itemized deductions for 1988 and 1989? The following amounts
are in contention:
Category 1988 1989
Mortgage Interest............ $2,046 $2,364
Personal Interest............ 776 334
Charitable Contributions..... 7,763 6,493
Legal Expenses............... 5,897 5,045
Total 16,482 14,2351
5. Did petitioners receive $5,409 in Social Security
benefits during 1988, of which $2,705 should have been included
in gross income under section 86(a)(1)?
6. Are petitioners liable for the addition to tax for late
filing under section 6651(a)(1) for 1988?
7. Are petitioners liable for the addition to tax for
substantial understatement of income tax liability under section
6661 for 1988?
8. Are petitioners liable for the addition to tax for
negligence under section 6653(a)(1) for 1988 and for the
negligence penalty under section 6662 for 1989?
Some of the facts have been stipulated and are found
accordingly. The stipulation of facts and attached exhibits are
incorporated herein by this reference.
1 This number comes from respondent's Notice of
Deficiency. There is a $1 addition error.
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