-7-
sustain respondent’s determinations to disallow the S corporation
losses claimed by petitioners for 1993, 1994, and 1995.5
To reflect the foregoing and the concessions of petitioners,
An appropriate order dismissing
this case for lack of jurisdiction
as to the additions to tax
determined under section 6654(a) and
decision for respondent will be
entered.
5We have considered all of the contentions and arguments of
petitioners that are not discussed herein, and we find them to be
without merit and/or irrelevant.
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