- 5 - MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Chief Judge: Respondent determined deficiencies and additions to tax and penalties in petitioners’ Federal income taxes as follows: Docket No. 20532-91 Tax Additions to Tax Year Sec. Sec. Sec. Ended Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6661 11/30/87 $929,752 $46,488 50% of $185,950 interest due on $929,752 Docket No. 20533-91 Tax Additions to Tax Year Sec. Sec. Sec. Ended Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6661 11/30/87 $929,752 $46,488 50% of $185,950 interest due on $929,752 Docket No. 20534-91 Tax Additions to Tax Year Sec. Sec. Sec. Ended Deficiency 6653(a)(1)(A) 6653(a)(1)(B) 6661 11/30/87 $929,752 $46,488 50% of $185,950 interest due on $929,752 Docket No. 20535-91 Year Deficiency 1987 $21,600 Docket No. 20537-91 Year Deficiency 1987 $21,600Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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