Investment Research Associates - Page 54




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               Docket No. 30830-88:1                                                  
                   Additions to Tax                                                   
          Year   Deficiency   Sec. 6653   Sec. 6659(a)   Sec. 6661                    
          1983    $595,838     $29,792      $16,767      $134,987                     
          1984     410,317      20,516        --          102,579                     
               1In docket No. 30830-88 the deficiencies in tax determined             
          in the notice of deficiency are $595,838 and $410,317,                      
          respectively, for 1983 and 1984.  Page 2 of respondent's opening            
          brief states the deficiencies to be $181,546 and $123,095,                  
          respectively, for 1983 and 1984.  The Court assumes that the                
          amounts stated in respondent's opening brief are in error.                  
               Docket No. 27444-89:                                                   
              Additions to Tax                                                        
          Year      Deficiency      Sec. 6653      Sec. 6661                          
          1985       $400,488        $20,024       $100,122                           
               Docket No. 25875-90:                                                   
              Additions to Tax                                                        
          Year      Deficiency      Sec. 6653      Sec. 6661                          
          1986      $2,110,643     $105,532.15    $527,660.75                         
               Docket No. 23178-91:                                                   
               Additions to Tax                                                       
          Year      Deficiency      Sec. 6653      Sec. 6661                          
          1987      $5,739,249      $286,962      $1,434,812                          
               Docket No. 19314-92:                                                   
                Additions to Tax                                                      
          Year      Deficiency      Sec. 6651(a)(1)   Sec. 6653                       
          1980      $1,304,063        $195,609.45    $65,203.15                       
               Docket No. 25976-93:                                                   
            Additions to Tax           Penalty                                        
          Year   Deficiency   Sec. 6653   Sec. 6661      Sec. 6662(a)                 
          1988    $768,025     $38,401    $192,006            --                      
          1989     878,898        --         --            $175,780                   













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