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2. Held, further, P had unreported Schedule C gross
receipts for 1982; amount determined.
3. Held, further, P had unreported interest income for
1984-1986; amounts determined.
4. Held, further, P had unreported royalty income for
1983, 1984, and 1986; P did not have unreported royalty
income for 1985.
5. Held, further, expenses of corporations claimed on
P's 1982-1986 tax returns are expenses of separate corporate
entities, and are not deductible by P.
6. Held, further, amounts of deductions P is entitled
to for 1982-1986 determined.
7. Held, further, P is liable for self-employment
taxes for 1983, 1985, and 1986.
8. Held, further, P is liable for additions to tax
under secs. 6651(a)(1), 6653(a), and 6661(a), I.R.C. 1954
and 1986.
Wilburn C. Hall, Jr., pro se.
Edith F. Moates, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: Respondent determined deficiencies in
Federal individual income tax and additions to tax under sections
6651 (a)(1)1 (failure to timely file tax returns), 6653(a)
(negligence, etc.), and 6661(a) (substantial underpayment)
against petitioner as follows:
1Unless indicated otherwise all chapter and section
references are to chapters and sections of the Internal Revenue
Code of 1954, or the Internal Revenue Code of 1986, as in effect
for the respective years in issue; references to secs.6501 and
6212 are to these sections as in effect for notices of deficiency
mailed during 1990.
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