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Petitioner Docket No. Year(s)
Investment Research Associates, 45273-86 1982
Ltd.,and Subsidiaries 43966-85 1979
Burton W. and Naomi R. Kanter 712-86 1981
1350-87 1982
31301-87 1978
33557-87 1980
3456-88 1979
32103-88 1984
26251-90 1983, 1986
24002-91 1987
26918-92 1988
25981-93 1989
Claude M. and Mary B. Ballard 16421-90 1982
20211-91 1984
21616-91 1987
1984-92 1975, 1976, 1977
1978, 1979, 1980
1981
23743-92 1988
22884-93 1989
Estate of Robert W. Lisle, 20219-91 1984
Deceased, etc. 21555-91 1987
16164-92 1988
7557-93 1989
In the amended answers, respondent alleged that the
underpayments in tax with respect to all or, alternatively, with
respect to substantial portions of the increased deficiencies in
tax were subject to the addition to tax for fraud pursuant to
section 6653(b) or the penalty for fraud pursuant to section
6663(a) in the following cases:5
5
For the years 1976 through 1981, the addition to tax for
fraud is under sec. 6653(b). For the years 1982 through 1985,
the addition to tax for fraud is under sec. 6653(b)(1) and (2).
For 1986 and 1987, the addition to tax for fraud is under sec.
6653(b)(1)(A) and (B). For 1988, the addition for fraud is under
(continued...)
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