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Petitioner Docket No. Year(s)
Investment Research Associates, Ltd. 23178-91 1987
and Subsidiaries
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
Introduction
In each of the cases in which fraud is alleged, respondent
alleged that, if the Court holds that the underpayments in tax
are not subject to fraud additions, alternatively, the
underpayments in tax are subject to additions to tax under
sections 6653(a)(1) and (2) and 6659(a), and the increased
interest under section 6621(c), or if the underpayment is for
1989, that it is subject to a penalty under section 6662.
(...continued)
sec. 6653(b)(1). For 1989, the penalty for fraud is under sec.
6663(a).
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