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1. Elimination of the Thompsons’ Late
Filing (Non-Kersting) Addition for 1981 ... 99
2. Respondent’s Failure To Address the
Bauspar Issue in the Thompsons’ Statutory
Notice for 1981 ............... 100
E. Benefits to the Thompsons Relating to Years
Other Than 1979-1981 ............... 100
1. In General .................. 100
2. The Thompsons’ Escape From Kersting
Liability with Respect to 1982 ........ 102
3. The Thompsons’ 1983 Kersting Deficiency
and the Disappearing Statutory Notice .... 108
4. The Thompsons’ 1983-85 Bauspar
Deductions ................. 109
5. The Thompsons’ Deduction of Prepaid
Interest on Their 1986 and 1987 Returns ... 111
1986 ..................... 111
1987 ..................... 115
6. The Thompsons’ Attorney’s Fee
Deduction for 1993 .............. 117
7. The Thompsons’ Failure To Report
Tax Benefit Income for 1993 ......... 119
8. Payment of Witness Fees to Mr. Thompson ... 122
9. Release of Lien on the Thompsons’
Property and Other Intangible Benefits .... 123
F. The Percentage Reduction Summarized ........ 125
G. Additional Relief ................. 126
1. Elimination of Non-Kersting Additions .... 126
2. Allowance of Bauspar Deductions ....... 127
3. Elimination of Non-Kersting Deficiencies ... 127
4. Attorney’s Fees ............... 128
III. Interest on Deficiencies and Overpayments ....... 129
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Last modified: May 25, 2011