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Kenneth O. Butler
Addition to tax
Year Deficiency Sec. 6651(a)
1988 $272 $100
1989 469 113
1990 1,099 186
1991 1,219 250
1992 461 100
1993 1,635 280
1994 941 115
1995 656 115
April C. Butler
Addition to tax
Year Deficiency Sec. 6651(a)
1988 $272 $100
1989 469 113
1990 1,099 186
1991 1,539 330
1992 461 100
1993 1,196 171
1994 941 115
1995 656 115
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. References to petitioner are to Kenneth O.
Butler.
The issues for decision are: (1) Whether for the years in
issue petitioners had unreported income. We hold they did. (2)
Whether for the years in issue petitioners are liable for an
addition to tax pursuant to section 6651(a). We hold they are.
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Last modified: May 25, 2011