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petitioners’ Federal income taxes, additions to tax, and penalties,
as follows:
Alfred L. and Renee E. Fields, Docket No. 22011-97:
Additions to tax Accuracy-Related Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1993 $10,913 $2,188 $2,183
1994 18,871 4,718 3,774
Frank H. and Irma E. Bullock, Docket No. 22012-97:
Additions to tax Accuracy-Related Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1993 $12,510 --- $2,502
1994 21,422 $967 4,284
Leroy and Mattrude P. Sharpe, Docket No. 22013-97:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1993 $8,337 $1,667
1994 18,467 3,693
Esker L. Peacock, Docket No. 22014-97:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1993 $11,103 $2,221
1994 19,403 3,881
After concessions, the issues for decision are: (1) Whether
petitioners had unreported income during the years under
consideration as determined by respondent; (2) whether petitioners
in docket No. 22012-97 (the Bullocks) are entitled to losses
claimed in connection with Frank Bullock’s van pool activity; (3)
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Last modified: May 25, 2011