Mary Ann and Wilson R. Collins - Page 2

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            Rules 180, 181, and 183.1  The Court agrees with and adopts the                              
            opinion of the Special Trial Judge which is set forth below.                                 

                               OPINION OF THE SPECIAL TRIAL JUDGE                                        

                  COUVILLION, Special Trial Judge:  Respondent determined the                            
            following deficiencies in petitioners' Federal income taxes and                              
            additions to tax:                                                                            

            Addition to Tax                                                                              
            Year          Deficiency          Sec. 6651(a)(1)                                            
            1989           $11,135               $2,154.85                                               
            1990            12,800                2,383.00                                               
            1991             6,984                  981.00                                               
            1992             6,881                1,984.00                                               

                  After concessions by the parties, the issues remaining for                             
            decision are:  (1) Whether Mary Ann Collins (petitioner)                                     
            overstated gross receipts or sales income from her trade or                                  
            business activity for the years 1989 and 1990; (2) whether                                   
            petitioners are entitled to a child care credit under section 21                             

                  Unless otherwise indicated, section references are to the                              
            Internal Revenue Code in effect for the years at issue.  All Rule                            
            references are to the Tax Court Rules of Practice and Procedure.                             
            Petitioners elected that this case be considered as a small tax                              
            case pursuant to sec. 7463.  Prior to commencement of the trial,                             
            the Court ordered the discontinuance of the proceedings under                                
            sec. 7463 because the deficiencies in tax for 2 of the years in                              
            question were in excess of $10,000, and the allegations in the                               
            petition placed at issue the entire amounts of the deficiencies                              
            and additions to tax determined in the notices of deficiency.                                
            The Court thereupon assigned the case to the Special Trial Judge                             
            pursuant to sec. 7443A(b)(4).  Respondent filed an answer,                                   
            generally denying petitioners' allegations.                                                  

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