Wilburn C. Hall, Jr. - Page 4

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          (4)  Whether petitioner had unreported royalty income for                   
          1983 through 1986, and, if so, in what amounts.                             
          5)  Whether expenses claimed on petitioner's 1982                           
          through 1986 tax returns are expenses of petitioner, or of                  
          separate corporate entities, and, if the latter, then                       
          whether petitioner is entitled to deduct any of these                       
          expenses.                                                                   
          (6)  Whether petitioner is entitled to claimed Schedule                     
          C deductions for 1982 through 1986, and, if so, in what                     
          amounts.                                                                    
          (7)  Whether petitioner is liable for self-employment                       
          taxes under section 1401 for 1983, 1985, and 1986, and, if                  
          so, in what amounts.                                                        
          (8)  Whether petitioner is liable for additions to tax                      
          under section 6651(a)(1) for 1983 through 1986.                             
          (9)  Whether petitioner is liable for additions to tax                      
          under section 6653(a)(1) for 1983 through 1985, and under                   
          section 6653(a)(1)(A) for 1986; and whether petitioner is                   
          liable for additions to tax under section 6653(a)(2) for                    
          1983 through 1985, and under section 6653(a)(1)(B) for 1986.                
          (10)  Whether petitioner is liable for additions to tax                     
          under section 6661(a) for 1983 through 1985.                                
          FINDINGS OF FACT                                                            
          Some of the facts have been stipulated; the stipulations and                
          the stipulated exhibits are incorporated herein by this                     




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