- 9 -
the grantor trust rules, petitioner should be taxed on gain from
sale of the pizza business.
With regard to the accuracy-related penalty determined by
respondent, petitioner makes no separate argument, and we sustain
respondent's determination of the accuracy-related penalty.
To reflect the foregoing,
Decision will be entered
under Rule 155.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011