United States Tax Court, 1998

Duquette v. Commissioner

United States Tax Court · Decided February 18, 1998 · \Thomas B. Wells\""

1998 U.S. Tax Ct. LEXIS 57 (United States Reports)

Opinion

NORMAN E. and ALINE J. DUQUETTE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Docket No. 11619-97

United States Tax Court

1998 U.S. Tax Ct. LEXIS 57;

February 18, 1998, Entered

*57 NORMAN E. DUQUETTE, Petitioner, Rockville, MD.

ALINE J. DUQUETTE, Petitioner, Naples, FL.

WARREN P. SIMONSEN, Assistant District Counsel, Washington, D.C.

Thomas B. Wells, Judge.

Thomas B. Wells

DECISION

Pursuant to agreement of the parties in this case, it is

ORDERED AND DECIDED: That there are deficiencies in tax and penalties due from the petitioners before application of I.R.C. § 6013(e) as follows:

	Deficiency	Additions to Tax/Penalties
Year	in Tax	I.R.C. § 6662(a)
1989	$ 32,484.00	$ 2,352.00
1990	45,449.00	3,359.00

That there are penalties due from petitioner Norman E. Duquette for the taxable years 1989 and 1990, under the provisions of I.R.C. § 6663, in the amounts of $ 8,068.00 and $ 7,161.00, respectively;

That the following deficiencies in tax and penalties are due from the petitioners, under the provisions of I.R.C. § 6013(e):

Joint Liability

	Deficiency	Additions to Tax/Penalties - I.R.C. §§
Year	in Tax	6662(a)	6663
1989	$ 30,000.00	-0-	-
1990	40,000.00	-0-	-

Additional Amount Due*58 from Norman E. Duquette

	Deficiency	Additions to Tax/Penalties - I.R.C. §§
Year	in Tax	6662(a)	6663
1989	$ 2,484.00	$ 2,352.00	$ 8,068.00
1990	5,449.00	3,359.00	7,161.00

It is hereby stipulated that the Court may enter the foregoing decision in this case.

It is further stipulated that interest will be assessed as provided by law on the deficiencies and penalties due from the petitioners.

It is further stipulated that, effective upon the entry of this decision by the Court, petitioners waive the restrictions contained in I.R.C. § 6213(a) prohibiting assessment and collection of the deficiencies and penalties (plus statutory interest) until the decision of the Tax Court becomes final.

STUART L. BROWN

Chief Counsel

Internal Revenue Service

Date: February 13, 1998

Date: February 11, 1998

Date: 2/13/98

Case-law data current through December 31, 2025. Source: CourtListener bulk data.