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respondent to claimed deductions on Schedule C for cost of goods
sold, ordinary and necessary business expenses, travel and
entertainment expenses, and depreciation.
11. Whether petitioner's taxable income for certain years
should be increased by adjustments made by respondent to claimed
deductions for a dependency exemption and charitable
contributions.
12. Whether petitioner is entitled to losses claimed with
respect to rental activities, trusts, partnerships, subchapter S
corporations and farming activities for the years 1976 through
1981.
13. Whether any part of the underpayment of income tax for
each of the years 1972 through 1976 was due to petitioner's fraud
with intent to evade tax.
14. Whether the assessment and collection of petitioner's
Federal income taxes for 1972 are barred by the statute of
limitations.
15. Whether petitioner is liable for the addition to tax
for negligence under section 6653(a) for the year 1977.
16. Whether petitioners are liable for additions to tax
under section 6653(a) for years 1978 through 1980 due to
negligence or intentional disregard of rules and regulations, and
for the additions to tax under section 6653(a)(1) and (2) for the
year 1981.
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