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farm equipment during 1990 under section 108(a)(1)(C) as
qualified farm indebtedness;3
(3) whether petitioner is entitled to deduct expenses
incurred in connection with services rendered on behalf of the
tribe or the tribal council during 1993 and 1994;4
(4) whether petitioner is liable for additions to tax
pursuant to section 6651(a)(1) for failure to file returns for
1990, 1991, 1993, and 1994; and
(5) whether petitioner is liable for additions to tax
pursuant to section 6654(a) for failure to make estimated tax
payments for 1990, 1991, 1993, and 1994.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. We
incorporate the stipulation of facts into our findings by this
reference.
3Petitioner did not contest this issue in his petition.
Petitioner contested this issue for the first time in his trial
memorandum, presented evidence on the issue at trial, and argued
in his opening brief that he was entitled to exclude the
discharge of indebtedness income. Respondent did not object to
the Court’s review of this issue. Thus, we deem this issue tried
by consent and consider it before the Court. See Rule 41(b);
Shea v. Commissioner, 112 T.C. 183, 190-191 n.11 (1999).
4Petitioner did not contest the issue in his petition.
However, petitioner presented evidence on the issue at trial and
argued in his opening brief that he was entitled to the
deductions. Respondent did not object to the Court’s review of
this issue. Thus, we deem this issue tried by consent and
consider it before the Court. See Rule 41(b); Shea v.
Commissioner, supra.
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