Craig A. Penfield - Page 18




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               Although petitioner put most of the determinations in the              
          notice of deficiency into issue, petitioner addressed only the              
          section 6015 issue and did not otherwise address the correctness            
          of the determinations.  Accordingly, having resolved the section            
          6015 issue against him, we deem the determinations in the notice            
          of deficiency conceded.                                                     
               To reflect the foregoing,                                              


                                                  Decision will be entered            

                                             for respondent.                          






























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Last modified: May 25, 2011