- 20 -
Turning to the additions to tax, our analyses in the related
Krause, Karlsson, and Vanderschraaf opinions, on general terms,
of the additions to tax at issue provide adequate support for our
decision herein not to sustain respondent’s determinations as to
the sections 6653(a)(1) and (2) and 6661 additions to tax. We so
hold.
An appropriate order
and decision will be entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Last modified: May 25, 2011