Earl G. Higbee and Lesley A. Higbee - Page 2




                                        - 2 -                                         
               deductions in issue.                                                   
                    Held, further, to meet his burden of production                   
               pursuant to sec. 7491(c), I.R.C., as amended, R must                   
               come forward with sufficient evidence indicating that                  
               it is appropriate to impose a penalty, addition to tax,                
               or additional amount.                                                  
                    Held, further, R met his burden of production with                
               regard to the addition to tax and accuracy-related                     
               penalty.                                                               

               Earl G. Higbee and Lesley A. Higbee, pro sese.                         
               Erin K. Huss, for respondent.                                          

                                       OPINION                                        
               VASQUEZ, Judge:  Respondent determined the following                   
          deficiencies in, addition to, and accuracy-related penalty on               
          petitioners’ 1996 and 1997 Federal income taxes:                            
                              Addition to Tax      Penalty                            
          Year    Deficiency    Sec. 6651(a)(1)         Sec. 6662(a)                  
          1996     $10,796           $2,669             –-                            
          1997           12,443    --            $2,488.60                            
               Unless otherwise stated, all section references are to the             
          Internal Revenue Code in effect for the years in issue, and all             
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  
               After concessions, we must decide whether petitioners are              
          entitled to the following deductions:  (1) $1,328 for a casualty            
          loss, (2) $6,937.20 for charitable contributions, (3) $6,468.09             
          for unreimbursed employee expenses, (4) certain amounts paid on             






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