- 4 - 4. whether the Dickersons are entitled to any Schedule C deductions with regard to a Christmas tree farm for the 1989 and 1990 tax years; 5. whether the Dickersons are entitled to Schedule A deductions for loan origination fees and mortgage interest in the 1989 and 1990 tax years; and 6. if any underpayments of tax exist, whether such underpayments by the Dickersons are due to negligence or disregard of rules or regulations. Issues With Respect to the Michoff, Srs. 7. Whether the Michoff, Srs., failed to report a taxable withdrawal from their pension fund in the amount of $9,047 for the 1987 tax year; 8. whether the Michoff, Srs., received unreported taxable income in the 1986, 1987, 1988, and 1989 tax years in the respective amounts of $75,740, $10,107, $10,673, and $4,600; 9. whether the Michoff, Srs., are entitled to itemized deductions for casualty losses and telephone expenses for their 1989 and 1990 tax years; 10. whether the Michoff, Srs., are entitled to any Schedule C deductions with regard to a Christmas tree farm for their 1990 tax year; 11. if any underpayments of tax exist, whether such underpayments by the Michoff, Srs., are due to negligence or disregard of rules or regulations; andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011