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instead of down to $131,878. Petitioner contends that
respondent’s inconsistent application of the rounding rules tends
to result in a higher tax.
The Court finds that even if petitioner is correct, the
difference in each calculation is less than $1, and the impact on
petitioners’ total tax is negligible.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An appropriate order will
be issued, and decision will
be entered under Rule 155.
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Last modified: May 25, 2011