- 23 -
Reviewed and adopted as the report of the Small Tax Case
Division.
In order to give effect to the foregoing,
An appropriate order will
be issued.10
10 After this case was tried and the parties’ briefs were
filed, Congress amended sec. 7436(a) retroactively to confer
jurisdiction on this Court to determine “the proper amount of
employment tax”. Community Renewal Tax Relief Act of 2000, Pub.
L. 106-554, sec. 314(f), (g), 114 Stat. 2763. Having sustained
respondent’s notice of determination regarding the issues in
dispute at trial and on brief, we leave it to the parties in
their Rule 155 computation to specify the proper amount of
employment taxes to be reflected in the Decision to be entered in
this case.
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Last modified: May 25, 2011