- 5 -
tary compliance".
On the record before us, we find that petitioner has non-
employee compensation income in the amounts of $121,823 and
$108,914 for 1992 and 1993, respectively. Except for the capital
gain determination in the notice for 1993 that respondent has
conceded and any correlative effect of that concession on the
computation of the additions to tax under sections 6651(a) and
6654(a) for 1993, we further find on the instant record that
petitioner has not satisfied his burden of showing error in any
of the other determinations in the notice.
To reflect the foregoing and the concession of respondent,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5
Last modified: May 25, 2011