- 3 -
years 1983, 1984, and 1985, and if so, whether the unused
portions of those credits can be carried back to the years 1980
and 1981; (3) whether petitioners claimed excessive depreciation
deductions for the years 1983, 1984, and 1985 with respect to a
condominium owned by Cheryl Hammann and held for the production
of income during those years; (4) whether state income tax
refunds petitioners received in 1984 and 1985 must be included in
their income for those years; (5) whether for the year 1985
petitioners understated their income by omitting $262 of
interest; (6) whether for the year 1983 petitioners are entitled
to a deduction for travel and entertainment expenses in
connection with Hans Hammann's journalism activity; (7) whether
for the year 1983 petitioners overstated their charitable
contribution deduction by $1,959; (8) whether Hans Hammann is
liable for the addition to tax imposed by section 6653(a) for
1980 and section 6653(a)(1) and (2)2 for the year 1981; (9)
whether petitioners are liable for the addition to tax imposed by
section 6653(a)(1) and (2) for the years 1983, 1984, and 1985;
(10) whether petitioners are liable for the addition to tax
imposed by section 6661 for the years 1983, 1984, and 1985; (11)
whether Hans Hammann is liable for the additional interest
imposed by section 6621(c) for the years 1980 and 1981; and (12)
2It appears that respondent's determination was made under
sec. 6653(a)(2), notwithstanding the reference to sec.
6653(a)(1)(B) in the notice of deficiency.
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