Richard V. Frederick and Nancy M. Frederick - Page 8

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          disallowed the miscellaneous itemized deductions claimed on the             
          Schedule A; (3) disallowed the expenses claimed on the Schedule             
          C; (4) imposed a section 6662(a) penalty upon the ground of                 
          negligence; and (5) made other adjustments that are not in                  
          dispute.                                                                    
               In the notice of deficiency for 1998, respondent (1)                   
          disallowed the miscellaneous itemized deductions claimed on the             
          Schedule A; (2) disallowed the expenses claimed on the Schedule             
          C; (3) imposed a section 6662(a) penalty upon the ground of                 
          negligence; and (4) made other adjustments not in dispute.                  
               In the notice of deficiency for 1999, respondent (1)                   
          disallowed the “other miscellaneous” deduction claimed on the               
          Schedule A; (2) disallowed the expenses claimed on the Schedule             
          C; and (3) imposed a section 6662(a) penalty upon the ground of             
          negligence.                                                                 
          Discussion                                                                  
               Nancy M. Frederick did not sign the stipulation of facts               
          filed in this case and she did not appear at trial.  An order               
          dismissing this case as to her for lack of prosecution will be              
          issued.  The decision entered as to her will reflect the                    
          resolutions of the issues decided in this opinion, as well as               
          those matters otherwise agreed to between petitioner and                    
          respondent.                                                                 








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