Arnold S. and Ellen K. Jacobs - Page 10

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            and we note that revenue rulings are not ordinarily precedential                          
            in this Court.  Gordon v. Commissioner, 88 T.C. 630, 635 (1987).                          
                  Based on the foregoing, we hold that section 6653(a)(2)                             
            applies to the full amount of the deficiency agreed upon by the                           
            parties.                                                                                  


                                                      Decision will be entered                        
                                                under Rule 155.                                       
































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