Michael D. and Joan Welch - Page 9

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          However, the resulting deficiency will be small.  Moreover,                 
          petitioners made a good faith attempt to report their correct tax           
          liability, and the deficiency, if any, results from a technical             
          reporting requirement change rather than from the claiming of               
          unallowable deductions.                                                     
               To reflect the above,                                                  


                                                   Decision will be entered           
                                             under Rule 155.                          






























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Last modified: May 25, 2011