- 3 -
BEGHE, Judge: Respondent determined deficiencies in
petitioners' Federal income tax, additions to tax and penalties
as follows:2
Rameau A. Johnson and Phyllis A. Johnson (the Johnsons),
docket No. 16038-93.
Penalty
Year Deficiency Sec. 6662(a)
1991 $4,097 $819
Thomas R. Herring and Karon S. Herring (the Herrings),
docket No. 16039-93.
Penalty
Year Deficiency Sec. 6662(a)
1991 $2,093 $419
DFM Investment Co., d.b.a. St. Louis Honda, docket No.
17007-93.
Addition to Tax Penalty
Year Ended Deficiency Sec. 6653(a) Sec. 6662(a)
Mar. 31, 1989 $2,285 $114 - 0 -
Mar. 31, 1990 110,378 - 0 - $22,076
Mar. 31, 1992 34,686 - 0 - 6,937
David F. Mungenast and Barbara J. Mungenast (the Mungenasts)
docket No. 14430-94.
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1990 $355,623 $27,492 $71,125
1991 84,431 5,316 16,886
2 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years at issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
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