Martin and Suzanne Higbee - Page 13




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          Accordingly, the imposition of the accuracy-related penalties is            
          sustained.                                                                  
               The Court has considered all of the other arguments made by            
          petitioners, and, to the extent that the arguments have not been            
          specifically discussed above, they have been found to be without            
          merit.                                                                      
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                                  Decision will be entered            
                                             for respondent.                          
                                                                                     





























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