Thomas Rice - Page 17

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          section 6653(b)(1) and (2) additions to tax for 1982 through 1985              
          and section 6653(b)(1)(A) and (B) additions to tax for 1986 and                
          1987.                                                                          
               We have considered the remaining arguments of both parties                
          for results contrary to those expressed herein and, to the extent              
          not discussed above, find those arguments to be irrelevant, moot,              
          or without merit.                                                              
               To reflect the foregoing,                                                 
                                                    Decision will be entered             
                                               for respondent.                           





























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