- 2 -
Addition to tax Accuracy-related penalty
sec. sec. sec.
Year Deficiency 6651(a)(1) 6662(b)(1) 6662(b)(2)
1989 $6,646 $1,915 –- $1,532
1990 10,146 1,805 –- 2,026
1991 3,546 –- $686 --
1992 268 –- 78 --
1993 3,210 –- –- 1,136
After concessions,2 the issues remaining for decision are:
(1) Whether petitioners are entitled to deductions for wage
expenses of $1,918 for 1989 and of $2,000 for each of the years
1990 through 1993;
(2) whether petitioners’ income from wages should be reduced
by $2,000 for each of the years 1989 through 1993;
(3) whether petitioners are entitled to deductions for
medical plan expenses of $3,446, $4,197, $13,140, $4,568, and
$8,914 for 1989, 1990, 1991, 1992, and 1993, respectively;
(4) whether petitioner Judith Haeder is entitled to
deductions for contributions to an individual retirement account
(IRA) of $2,000 for each of the years 1989 through 1993;
(5) whether petitioners are entitled to additional
deductions for legal and professional expenses on petitioner
Richard Haeder’s Schedules C, Profit or Loss From Business (Sole
2The parties settled several issues raised in the notice of
deficiency. Those issues are set forth in a stipulation of
agreed adjustments filed with the Court on July 13, 1999. The
parties’ concessions are not repeated here but are incorporated
herein by this reference.
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