Stephen L. and Colleen Atwood - Page 10

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          facts affecting their exclusion of these amounts from gross                 
          income.  See sec. 6662(d)(2)(B)(ii)(I).  Petitioners have                   
          established no substantial authority for excluding these amounts            
          from income.                                                                
               Accordingly, we sustain respondent’s imposition of the                 
          accuracy-related penalty.                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered for             
                                       respondent.                                   






























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