William H. Johnston and Nancy S. Johnston - Page 2

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          petitioner is liable for additions to tax for failure to file               
          under section 6651(a)(1) of $100 for 1994 and $120 for 1997,2 and           
          for failure to pay estimated tax under section 6654 of $18.99 for           
          1997.  For the addition to tax for failure to file under section            
          6651(a)(1) for 1996, respondent determined that Nancy S. Johnston           
          is liable for $100 and that William H. Johnston is liable for               
          $61.3                                                                       
               The issues for decision are:                                           
               1. Whether petitioners each have deficiencies in income                
          tax in the amounts respondent determined for 1994, 1996, and                
          1997.  We hold that they do.                                                
               2.  Whether petitioners are each liable for additions to tax           
          for failure to file under section 6651(a)(1) for 1994, 1996, and            
          1997, and for failure to pay estimated tax under section 6654 for           
          1997.  We hold that they are.                                               
               3.   Whether petitioners are liable for a penalty under                
          section 6673 for instituting proceedings primarily for delay and            




               1(...continued)                                                        
          property law, each petitioner received one-half of the total                
          income received by petitioners in 1994, 1996, and 1997.  Tex.               
          Fam. Code Ann. secs. 3.001-3.309 (Vernon 2002).                             
               2  Respondent also determined that petitioners are liable              
          for additions to tax for failure to pay tax under sec. 6651(a)(2)           
          for 1996 and 1997.  Respondent concedes that petitioners are not            
          liable for additions to tax under sec. 6651(a)(2) for 1996-97.              
               3  Respondent determined a larger addition to tax under sec.           
          6651(a)(1) for 1996 for Nancy S. Johnston because less tax was              
          withheld from her than from William H. Johnston.                            


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