- 11 - FINDINGS OF FACT ...................... 571 OPINION ........................... 572 Issue 29. Whether IRA Is Entitled To Deduct as Business Expenses Amounts Paid to J.D. Weaver in 1979, 1981, and 1982 .......................... 574 OPINION ........................... 574 Issue 30. Whether the Assessment and Collection of the Deficiency and Additions to Tax as to IRA for 1980 Are Barred by the Statute of Limitations .......... 576 FINDINGS OF FACT ...................... 576 OPINION ........................... 578 Issue 31. Whether IRA Is Liable for the Fraud Addition to Tax for 1987 ...................... 580 OPINION ........................... 580 Issue 32. Whether Assessment and Collection of Federal Income Taxes of Kanter, Ballard, and Lisle Are Barred by the Statute of Limitations for Some Years ...... 581 OPINION ........................... 581 Issue 33. The Liabilities of Kanter, Ballard, and Lisle for Additions to Tax for Negligence ............ 582 OPINION ........................... 582 Issue 34. Whether the Kanters Are Liable for the Section 6659 Addition to Tax for 1981 ............. 586 OPINION ........................... 586 Issue 35. Whether Kanter Is Liable for Section 6661 Additions to Tax for 1982 Through 1984, and 1986 Through 1988 ...................... 589 OPINION ........................... 589 Issue 36. Whether Kanter Is Liable for Section 6621(c) Increased Interest for 1978, 1979, 1980 Through 1984, and 1986, and 1987, and 1988 .............. 592Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011