Patrick S. Elliott and Donna J. Elliott - Page 2




                                        - 2 -                                         
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined deficiencies in income           
          tax, additions to tax, and penalties in these consolidated1 cases           
          as follows:                                                                 
          Patrick S. and Donna J. Elliott                                             
          Docket No. 19425-98                                                         
          Addition to Tax        Penalty                                              
          Year       Deficiency      Sec. 6651(a)(1)      Sec. 6662(a)                
          1992        $8,787            $2,179              $1,757                    
          1993        11,681              ---                2,336                    
          1994        32,325              ---                6,465                    
          1995         4,316              ---                  863                    
          Larry S. and Julia F. Elliott                                               
          Docket No. 19433-98                                                         
          Addition to Tax        Penalty                                              
          Year       Deficiency      Sec. 6651(a)(1)      Sec. 6662(a)                
          1992       $12,330             $2,583             $2,466                    
          1993        16,433              4,052              3,289                    
          1994        48,631             10,376              9,726                    
          1995        10,616                489              2,123                    
               Numerous issues have been settled by the parties, leaving              
          the following issue for our consideration:  whether the notices             
          of deficiency sufficiently informed petitioners that they were              
          not being allowed to offset deductions against compensation on              
          their Forms 2106, Employee Business Expenses.2                              


               1 These cases have been consolidated for purposes of trial,            
          briefing, and opinion.                                                      
               2 Petitioners do not attempt to substantiate the expenses in           
          question.  Instead, they ask us to find they are allowable as               
          claimed on the basis of petitioners’ procedural argument.                   
                                                             (continued...)           





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