- 3 -
all years in issue, and asserted in the alternative accuracy-
related penalties under section 6662(a), as follows:
Penalties
Year Sec. 6662(a)
1991 $10,046
1992 10,010
1993 11,783
1994 16,758
1995 15,927
In his answer to Marguerite Beck’s (Mrs. Beck’s) amended
petition, respondent conceded the additions to tax under section
6651(f) for fraudulent failure to file and asserted in the
alternative additions to tax for failure to file pursuant to
section 6651(a)(1) as follows:
Additions to Tax
Year Sec. 6651(a)(1)
1991 $10,918
1992 10,261
1993 12,512
1994 17,223
1995 19,097
After concessions, the issues to be decided are:
(1) Whether Dr. Beck is entitled to dental-practice business
deductions greater than respondent has allowed; (2) whether for
years 1993, 1994, and 1995, Dr. Beck is entitled to claimed
losses allegedly arising from a horse operation; (3) whether Dr.
Beck is entitled to claimed net operating loss carryovers;
(4) whether Dr. Beck’s income from his dental practice and from
oil royalties constitutes community property, taxable one-half to
each petitioner for each year in issue; (5) whether Mrs. Beck
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011