William H. and Jo Anne Lindley - Page 2

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          determination) for 1987 through 1990.1  Pursuant to section                 
          6330(d), petitioners seek review of respondent’s determination.             
          The issue for decision is whether respondent abused his                     
          discretion in sustaining the proposed collection action.                    
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The first, second, third, fourth, and fifth stipulations of fact            
          and the attached exhibits are incorporated herein by this                   
          reference.2                                                                 
               Petitioners resided in Hoover, Alabama, when they filed                
          their petition.  Petitioners have been married for 20 years and             
          have two children, a 19-year old daughter and a 15-year old son.            


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.  Amounts              
          are rounded to the nearest dollar.                                          
               2  Respondent reserved relevancy objections to many of the             
          exhibits attached to the stipulations of fact.  Fed. R. Evid. 402           
          provides the general rule that all relevant evidence is                     
          admissible, while evidence which is not relevant is not                     
          admissible.  Fed. R. Evid. 401 defines relevant evidence as                 
          “evidence having any tendency to make the existence of any fact             
          that is of consequence to the determination of the action more              
          probable or less probable than it would be without the evidence.”           
          While the relevance of some exhibits is certainly limited, we               
          find that the exhibits meet the threshold definition of relevant            
          evidence and are admissible.  The Court will give the exhibits              
          only such consideration as is warranted by their pertinence to              
          the Court’s analysis of petitioners’ case.                                  
               Respondent also objected to many of the exhibits on the                
          basis of hearsay.  Even if we were to receive those exhibits into           
          evidence, they would have no impact on our findings of fact or on           
          the outcome of this case.                                                   




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