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1. Held: R’s motion for default judgment is granted.
2. Held, further, Forms 1040 and 1040EZ filed by
Ps do not constitute valid Federal income tax returns.
3. Held, further, Ps are liable for the additions
to tax at issue in the amounts determined by R, with
minor adjustments.
4. Held, further, H and W are liable for
penalties under sec. 6673, I.R.C., in the amounts of
$25,000 and $15,000, respectively.
John Parks Trowbridge and Sabrina Martin, pro sese.
M. Kathryn Bellis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: These cases have been consolidated for
purposes of trial, briefing, and opinion. By notices of
deficiency dated October 11, 2000 (the notices of deficiency),
respondent determined deficiencies in, and additions to, each
petitioner’s Federal income taxes as follows:
John Parks Trowbridge (Dr. Trowbridge)
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1991 $6,533 -- $4
1992 9,492 $1,380 222
1993 83,478 20,870 3,498
1994 121,075 30,269 6,283
1995 130,699 32,595 7,068
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