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Shigenori Kudo and Motomi Kudo
(docket Nos. 10667-94 and 19180-94)
Additions to Tax
Year Deficiency Sec. 6662(a)
1990 $24,000 $4,800
1991 24,030 4,806
Yoshinori Takao and Estate of Akiko Takao, Deceased,
Yoshinori Takao, Successor-in-Interest
(docket Nos. 466-95 and 467-95)
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a) 6653(a)(1) 6661 6662(a)
1988 $125,463 $31,366 $6,273 $31,366 --
1989 121,412 -- -- -- $24,282
1990 112,209 -- -- -- 22,442
1991 100,859 -- -- -- 20,172
Toraya Corporation
(docket No. 19181-94)
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a) 6653(a)(1) 6661 6662(a)
1988 $98,038 $24,510 $4,902 $24,510 --
1989 64,474 16,119 -- -- $12,895
1990 47,885 -- -- -- 9,577
1991 24,060 -- -- -- 4,812
All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
The issues for decision are set forth below.
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