Charles Raymond Wheeler - Page 16

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          Petitioner is liable for section 6673 penalties together with               
          deficiencies and additions to tax as modified by the stipulations           
          and concessions.                                                            
               The Court has considered all of petitioner’s contentions,              
          arguments, requests, and statements.  To the extent not discussed           
          herein, we conclude that they are meritless, moot, or irrelevant.           
               To reflect the foregoing and concessions made by respondent,           


                                                  Decisions will be entered           
                                             under Rule 155.                          





























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Last modified: May 25, 2011