- 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011