-15-
award as income, and (3) overstating Schedule C deductions.
Accordingly, we sustain respondent's determination that petitioners
are liable for both the section 6651(a)(1) addition to tax and the
section 6662 penalty for 1992.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011