Xavier J.R. and Sulochana D. Avula - Page 2




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                          Additions to Tax        Accuracy-related Penalty            
          Year Deficiency Sec. 6651(a)(1)1Sec. 6654(a) Sec. 6662                      
          1991   $6,451       $573.22        $94.66           $1,269.20               
          1992   3,965        418.10         42.37            793.00                  
          1993   5,693        744.22         87.69            1,105.60                
          1994   19,283     4,024.75         797.35           3,856.60                
          1995   3,760          --             --             752.00                  
               The only issue remaining for decision is whether petitioners           
          are entitled to deduct for 1993, 1994, and 1995 certain claimed S           
          corporation losses.2                                                        
                                      Background                                      
               Some of the facts have been stipulated and are so found.               
               Petitioners resided in Rolla, Missouri, when they filed the            
          petition in this case.                                                      
               During the years at issue, petitioner Xavier J.R. Avula (Mr.           
          Avula) was employed at the campus of the University of Missouri             
          located in Rolla, Missouri.  During those years, petitioner                 

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue.  All Rules references are to the             
          Tax Court Rules of Practice and Procedure.                                  
               2In the parties’ stipulation of facts and first supplemental           
          stipulation of facts, petitioners conceded certain determinations           
          in the notice of deficiency (notice).  At the commencement of the           
          trial in this case, petitioner Xavier J.R. Avula informed the               
          Court that the only issue remaining for decision in this case               
          relates to the claimed S corporation losses.  Petitioners pre-              
          sented no evidence and make no argument about, and do not other-            
          wise dispute, the remaining determinations in the notice that               
          have not been conceded by them in the parties’ stipulation of               
          facts and supplemental stipulation of facts.  We conclude that,             
          except for the additions to tax determined under sec. 6654(a),              
          petitioners have abandoned contesting those other determinations.           
          See Rybak v. Commissioner, 91 T.C. 524, 566 n.19 (1988).  As to             
          the additions to tax determined under sec. 6654(a), this Court              
          has no jurisdiction over such determinations.  See sec.                     
          6665(b)(2).                                                                 




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