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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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