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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 .............. 592
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Last modified: May 25, 2011