Paul I. Yoshihara, Laura L. Yoshihara, and Krista A. Yoshihara - Page 3




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          We hold he did.  (3) Whether petitioners are liable for additions           
          to tax under section 6651(a) for failure to timely file their               
          Federal income tax returns for the taxable years 1992, 1993,                
          1994, and 1995.  We hold they are liable.  (4) Whether                      
          petitioners are liable for additions to tax under section 6654              
          for failure to pay estimated tax for the taxable years 1992,                
          1993, 1994, and 1995.  We hold they are liable.                             
               We find the following facts based upon the pleadings of this           
          case and the deemed admissions contained in respondent's request            
          for admissions.2                                                            
                                  FINDINGS OF FACT                                    
               Petitioners resided in Everett, Washington, at the time the            
          petition was filed in this case.  The taxable years in issue are            
          1992, 1993, 1994, and 1995.                                                 
               For the taxable year 1991, petitioners filed a tax return              
          which reflected a Schedule C business named Yoshihara                       
          Landscaping.  In each of the years in issue, petitioners                    
          contracted to do business in the State of Washington in the name            
          of the following entities (or a combination of these entities):             
          Mountlake College (Mountlake); Yoshihara Landscaping                        
          (Landscaping); and Green Acres Landscaping (Green Acres).  During           



               2Rule 90(f) provides in relevant part:  "Any matter admitted           
          under this Rule is conclusively established unless the Court on             
          motion permits withdrawal or modification of the admission."                





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