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of certain expenses with respect to certain real property in
Virginia Beach, Virginia (Virginia Beach property), constitute
for those years constructive dividends to Ms. Havens that Dela-
ware Corporation is not entitled to deduct? We hold that they
do.
(3) Is Delaware Corporation entitled for 1994 and 1995 to
depreciation deductions with respect to the Virginia Beach
property? We hold that it is not.
(4) Do Delaware Corporation’s payments during 1994 of
certain legal fees constitute for that year constructive divi-
dends to Mr. Barber that Delaware Corporation is not entitled to
deduct? We hold that they do.
(5) Do Delaware Corporation’s payments during 1994 and 1995
of certain child care expenses constitute for those years con-
structive dividends to Mr. Barber that Delaware Corporation is
not entitled to deduct? We hold that they do.
(6) Is Delaware Corporation liable for each of the years
1994 and 1997 for the accuracy-related penalty under section
6662(a)? We hold that it is.
(7) Is Mr. Barber liable for each of the years 1994 and 1995
for the accuracy-related penalty under section 6662(a)? We hold
that he is.
(8) Is Ms. Havens liable for each of the years 1994 and 1995
for the accuracy-related penalty under section 6662(a)? We hold
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