- 2 -
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2) Sec. 6654
1994 $5,005 $684 -- $128
1995 7,923 1,036 -- 203
1996 11,174 1,408 $1,251 304
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.
After concessions,2 the issues for decision are: (1)
Whether petitioner Richard J. Meyer III (Mr. Meyer) is entitled
to alimony deductions in amounts greater than those conceded by
respondent for 1994, 1995, and 1996; (2) whether Mr. Meyer is
entitled to dependency exemptions for 1994, 1995, and 1996 for
his only child; (3) whether Mr. Meyer is entitled to a child care
credit for 1994, 1995, and 1996; (4) whether Mr. Meyer is liable
for additional tax pursuant to section 72(t) for 1994, 1995, and
1996; (5) whether Mr. Meyer is liable for an addition to tax
pursuant to section 6651(a)(1) for 1994, 1995, and 1996; (6)
whether Mr. Meyer is liable for an addition to tax pursuant to
2 Petitioner concedes that (1) he received wage income as
determined by respondent; (2) he received taxable pension
distributions of $1,333, $1,716, and $3,379 in 1994, 1995, and
1996, respectively; and (3) his filing status for 1994 was
married filing separately. Respondent concedes that (1)
petitioner’s filing status for 1995 and 1996 was single; (2)
petitioner did not receive any cancellation of indebtedness
income in 1996; and (3) petitioner is entitled to alimony
deductions of $2,000 for 1995 and $3,000 for 1996.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011