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Docket No. 12755-00--Neil T. Nordbrock
Additions to Tax/Penalties, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1995 $8,497 $1,903 $453
1996 8,727 2,182 465
1997 1,581 395 85
Docket No. 12756-00--Evelyn R. Nordbrock
Additions to Tax/Penalties, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1995 $7,860 $1,744 $418
1996 8,569 2,142 456
1997 1,691 423 90
The issues for decision are whether petitioners failed to
report taxable income, whether they are entitled to joint filing
status, and whether they are entitled to deduct business expenses
in excess of those conceded by respondent. Unless otherwise
indicated, 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.
FINDINGS OF FACT
Some of the facts have been deemed stipulated pursuant to
Rule 91(f). Petitioners resided in Arizona during the years in
issue and at the time that they filed their petitions in these
cases. Petitioners were married to each other during the years
in issue.
During 1995 and for part of 1996, Evelyn R. Nordbrock
(Ms. Nordbrock) was employed by Alpha Tax Service as a tax return
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Last modified: May 25, 2011