- 3 -
briefed separately but consolidated for purposes of opinion.2
All section references are to the Internal Revenue Code in effect
for the tax years in issue, unless otherwise indicated. All Rule
references are to the Tax Court Rules of Practice and Procedure.
The Court agrees with and adopts the opinion of the Special Trial
Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
WOLFE, Special Trial Judge: These cases are part of the
Plastics Recycling group of cases. For a detailed discussion of
the transactions involved in the Plastics Recycling cases, see
Provizer v. Commissioner, T.C. Memo. 1992-177, affd. without
published opinion 996 F.2d 1216 (6th Cir. 1993). The facts of
the underlying transactions and the Sentinel recyclers in these
cases are substantially identical to those considered in the
Provizer case.
In four notices of deficiency, respondent determined the
following deficiencies in and additions to petitioners' 1981
Federal income taxes:
Additions to Tax
Petitioners Deficiency 1Sec. 6653(a)(1) 1Sec. 6653(a)(2) Sec. 6659
Kaliban $26,571 $1,328.55 2 3$7,971.30
Roland 27,994 1,399.70 2 38,398.20
Weber 27,642 1,382 2 38,293
Zimmer 27,303 1,365 2 8,191
1Except for the notice of deficiency issued to the Webers, the notices
refer to section 6653(a)(1)(A) and (B). During 1981, the additions to tax for
negligence were provided for under section 6653(a)(1) and (2).
2 By order dated Mar. 21, 1994, docket Nos. 4252-89 and 27659-
89 (the Kaliban cases) were consolidated for trial, briefing, and
opinion. By another order dated Mar. 21, 1994, docket Nos.
10803-89 and 27660-89 (the Zimmer cases) were also consolidated
for trial, briefing, and opinion.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011