- 113 -
accompanying the decision document submitted to the Court in
docket No. 2758-80 states as follows:
STIPULATION
It is hereby stipulated that the following
statement shows the petitioners’ income tax liabilities
for the taxable years 1974 and 1975:
1974
NET TAX ASSESSED AND PAID .......... $3,646.00
Payments: April 15, 1975 $1,513.00
December 15, 1984 2,133.00
Total payments $3,646.00
TAX LIABILITY ............... $1,513.00
OVERPAYMENT ................ $2,133.00
I.R.C. �� 6512(b)(2)(B) and 6511(b)(2)(B)
Return filed April 15, 1975
No claim filed
No agreement executed
Deficiency notice mailed November 29, 1979
1975
NET TAX ASSESSED AND PAID .......... $1,114.00
Payments: April 15, 1976 $303.00
December 15, 1984 811.00
Total payments $1,114.00
TAX LIABILITY ................ $303.00
OVERPAYMENT ................. $811.00
I.R.C. �� 6512(b)(2)(B) and 6511(b)(2)(B)
Return filed April 15, 1976
No claim filed
No agreement executed
Deficiency notice mailed November 29, 1979
Page: Previous 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 NextLast modified: May 25, 2011