Theodore Jones - Page 2

                                          2                                           
          prescribed by section 6213(a).1  The motions were assigned for              
          hearing pursuant to section 7443A(b)(4) and Rules 180, 181, and             
          183.  A hearing was held on respondent's motions in Houston,                
          Texas.                                                                      
               On March 26, 1997, respondent issued and mailed to each                
          petitioner a separate notice of deficiency.  In each notice,                
          respondent determined the following deficiencies and additions in           
          Federal income taxes:                                                       
          Petitioner Theodore Jones                                                   
          Additions to Tax                                                            
               Sec.      Sec.                                                         
               Year      Deficiency            6651(a)     6654                       
               1991       $43,943              $10,986    $2,511                      
               1992        92,037               23,009     4,014                      
               1993        32,932                8,233     1,380                      
          Petitioner Catherine Allen-Jones                                            
               Additions to Tax                                                       
               Sec.      Sec.                                                         
               Year      Deficiency            6651(f)     6654                       
               1991       $52,602              $39,452    $3,006                      
               1992       101,043               75,782     4,407                      
               1993        41,931               31,448     1,757                      
               The 90-day period for filing a petition with this Court                
          expired on Tuesday, June 24, 1997, which was not a legal holiday            
          in the District of Columbia.                                                



          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  




Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011