Rogelio R. Balot and Zenaida V. Balot - Page 2




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               Benson S. Goldstein, for petitioners.                                  
               Judith C. Cohen, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHABOT, Judge:  Respondent determined deficiencies in                  
          individual income tax and additions to tax under sections 66631             
          (fraud) and 6662(a) (negligence) against petitioners as follows:            
                                             Additions to Tax                         
               Year      Deficiency      Sec. 6662(a)       Sec. 6663                 
               1991      $3,910              --             $2,933                    
               1992      7,686               --             5,765                     
               1993      2,968          $594                --                        






















               1Unless indicated otherwise, all part and section references           
          are to parts and sections of the Internal Revenue Code of 1986 as           
          in effect for the years in issue.                                           




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