- 18 - 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...)Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
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