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The parties stipulated that if we hold that the extension
agreements are valid, which we have, the amounts set forth below
are the correct amounts16 of the deficiencies in petitioners'
Federal income taxes and additions to taxes for the years
involved herein:
Year Deficiency Sec. 6651(a) Sec. 6621(c)
1980 $3,917 -0- Applies
1981 17 -0- Applies
1982 1,248 -0- Applies
1983 11,334 $1,043 Applies
1984 1,196 -0- Applies
1985 4,662 -0- Applies
1986 8,068 139 Applies
1987 3,337 -0- None
1988 11,831 1,562 None
1989 4,776 87 None
1990 8,319 1,258 None
1991 8,243 836 None
1992 6,619 9 None
To reflect the foregoing,
Decision will be entered under
Rule 155.
16 These amounts do not include interest, payments made after
the mailing of the notices of deficiency, frozen refunds, or the
applicability of any penalty for substantial underpayment of tax.
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