Investment Research Associates - Page 87




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               Burton W. and Naomi R. Kanter:                                         
          Docket No.                              Year                                
          1350-87                                 1982                                
          33557-87                                1980                                
          3456-88                  11979                                              
          32103-88                                1984                                
          26251-90                                1983, 1986                          
          24002-91                                1987                                
               1On brief, respondent concedes that the underpayment                   
          attributable to the disallowed loss from Immunological Research             
          Corp. is not subject to increased interest under sec. 6621(c),              
          following Estate of Cook v. Commissioner, T.C. Memo. 1993-581.              
               Claude M. and Mary B. Ballard:                                         
          Docket No.          Year                                                    
          16421-90            1982                                                    
          20211-91            1984                                                    
          21616-91            1987                                                    
          1984-92            1975, 1976, 1977, 1978                                   
          1979, 1980, 1981                                                            
          23743-92            1988                                                    
               Estate of Robert W. Lisle, Deceased, etc.:                             
          Docket No.          Year                                                    
          20219-91            1984                                                    
          21555-91            1987                                                    
          16164-92            1988                                                    
               In amended answers, respondent alleged increases in the                
          deficiencies in tax and additions to tax in the following cases:            

















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