Stephen S. Ziegler - Page 2

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          Federal income tax (tax):                                                   
                Year Deficiency Addition to Tax     Penalty                           
                1995    $12,112       $0.00             $2,308.60                     
                1996    12,050        602.35            2,410.00                      
                1997    28,819        2,881.40          5,763.80                      
                1998    16,671        0.00              3,334.20                      
                1999    19,665        0.00              3,933.00                      
               The only issue remaining for decision is whether the appli-            
          cation of section 469 to petitioner’s claimed partnership losses            
          for the respective years at issue violates the Due Process Clause           
          of the Fifth Amendment to the Constitution of the United States.            
                                  FINDINGS OF FACT                                    
               All of the facts in this case, which the parties submitted             
          under Rule 122, have been stipulated by the parties and are so              
               Petitioner resided in Jericho, New York, at the time he                
          filed the petition in this case.                                            
               Petitioner practiced law as a tax attorney for decades,                
          specializing in providing legal services to developers of real              
          property, including low-income apartment complexes similar to               
          those purchased and operated by the partnership in which peti-              

               2In violation of Rule 143(b), petitioner alleges on brief              
          various facts (petitioner’s alleged facts) not stipulated by the            
          parties and not otherwise supported by the record in this case.             
          In further violation of that Rule, petitioner attached to his               
          opening brief various documents (petitioner’s documents) that are           
          not part of the record and that the Court had returned to peti-             
          tioner.  We shall not rely on petitioner’s alleged facts or                 
          petitioner’s documents.                                                     

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