Oreland A. and Lucille S. Thornsjo - Page 2




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                and Rules 180, 181, and 183.  All section references are to the                                                               
                Internal Revenue Code, and all Rule references are to the Tax                                                                 
                Court Rules of Practice and Procedure.  The Court agrees with and                                                             
                adopts the opinion of the Special Trial Judge, which is set forth                                                             
                below.                                                                                                                        
                                          OPINION OF THE SPECIAL TRIAL JUDGE                                                                  
                         WOLFE, Special Trial Judge:  In so-called affected items                                                             
                notices of deficiency, respondent determined additions to tax                                                                 
                with respect to petitioners’ Federal income taxes for the years                                                               
                and in the amounts as shown below:                                                                                            
                                          Oreland A. and Lucille S. Thornsjo                                                                  
                                Additions to Tax                                                                                              
                         Year            Sec. 6653(a)(1)                   Sec. 6653(a)(2)                  Sec. 6659                         
                         1979                     $897                             -0-                      $5,381                            
                         1980                     824                              -0-                      4,943                             
                         1982                     545                                1                      1,226                             
                         1983                     14                                 1                      -0-                               
                                               Donald L. and Diane J. Woolf                                                                   
                                         Additions to Tax                                                                                     
                         Year            Sec. 6653(a)(1)                   Sec. 6653(a)(2)                  Sec. 6659                         
                         1979                     $1,012                           -0-                      $6,070                            
                         1982                     1,393                              1                      5,480                             
                         1983                     21                                 1                      -0-                               
                                          Lawrence J. and Dorothy A. Furlong                                                                  
                                         Additions to Tax                                                                                     
                         Year            Sec. 6653(a)(1)                   Sec. 6653(a)(2)                  Sec. 6659                         
                         1979                     $1,878                           -0-                      $8,721                            
                         1Fifty percent of the interest payable with respect to the                                                           
                portion of the underpayment that is attributable to negligence.                                                               
                The underpayments were determined and assessed pursuant to a                                                                  
                partnership-level proceeding.  See secs. 6231-6233.  With regard                                                              






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