Hugh Wilkinson and Evelyn Wilkinson - Page 2

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                    Held, further, Ps are liable for an addition to tax for            
               failure to file timely returns under sec. 6651(a)(1),                   
               I.R.C., for 1988 and 1989.                                              
                    Held, further, Ps are liable for an addition to tax for            
               failure to pay estimated taxes under sec. 6654, I.R.C., for             
               1988 and 1989.                                                          
                    Held, further, W does not qualify for innocent                     
               spouse relief under sec. 6013(e), I.R.C.                                


               Ismael Gonzalez, for petitioner Hugh Wilkinson.                         
               Melvin Duke, for petitioner Evelyn Wilkinson.                           
                                                                                      
               Theresa G. McQueeney, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               LARO, Judge:  Hugh Wilkinson (Dr. Wilkinson) and Evelyn                 
          Wilkinson (Mrs. Wilkinson) petitioned the Court to redetermine               
          respondent's determination with respect to their 1988 through                
          1990 taxable years.  Respondent determined and reflected in a                
          notice of deficiency dated November 3, 1995, the following                   
          deficiency, additions to tax, and penalties:                                 
                              Additions to Tax          Penalties                      
                              Sec.      Sec.            Sec.        Sec.               
          Year   Deficiency   6651(f)   6653(b)(1)      6661        6662               
          1988      ---   ---  $97,845     $32,615   ---                               
          1989      $29     $105,978     ---   --- $29,856                             
          1990      --- 135,597     ---   ---  36,183                                  









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