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$16,000 in 1990, which he allegedly received as reimbursements
for renovations of the beauty shop;
(4) whether petitioner is entitled to deduct under section
162 expenses of $3,210 in 1989 and $14,951 in 1990 allegedly paid
to beauty shop employees;
(5) whether petitioner is entitled to deduct additional
expenses allegedly paid in the beauty shop business and horse
racing activities in 1988, 1989, and 1990;
(6) whether petitioner is entitled to depreciation
deductions under section 167 of $3,097 and $1,658 in 1989 and
1990, respectively, in relation to the beauty shop;
(7) whether petitioner is liable for additions to tax and
penalties under sections 6653(b)(1) and 6663 for filing
fraudulent income tax returns for 1988, 1989, and 1990;
(8) whether petitioner is liable for an addition to tax
under section 6651(a)(1) for failing to timely file his income
tax return for 1989;
(9) whether petitioner is liable for an addition to tax
under section 6661 for the substantial understatement of tax
liability on his Federal income tax return for 1988;
(10) whether petitioner filed joint Federal income tax
returns in 1988, 1989, and 1990 when he did not sign the returns
but granted his spouse permission to sign his name; and
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