Alan D. Lenzen and Dianne Lenzen - Page 19

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          Lenzens’ income from gambling and constructive dividends on their           
          1999 returns.  Therefore, we sustain respondent’s determination             
          that both RAF and the Lenzens are liable for accuracy-related               
          penalties under section 6662 for 1999.                                      
               To reflect the foregoing and concessions by the parties,               

                                                  An appropriate order will           
                                             be issued, and decisions will            
                                             be entered under Rule 155.               



                                                                                     



























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Last modified: May 25, 2011