- 3 - Docket No. 6698-93. Plaza Developers Holdings, LLC, A Colorado Limited Liability Company: Year Deficiency First Tier Deficiency Second Tier Deficiency Secs. Secs. 4941(a)(1) Sec. 4941 511-513 and (2), 4945(a)(2) (b)(1) and (2) 1983 -- $80 -- 1984 -- 184 -- 1985 -- 372 -- 1986 -- 746 -- 1987 -- 1,631 -- 1988 -- 3,961 -- 1989 -- 5,014 -- 1990 -- 5,014 -- 1991 -- 5,014 -- 1992 -- 5,014 $200,568 Docket No. 6699-93. Marjorie P. Madden: Year Deficiency First Tier Deficiency Second Tier Deficiency Secs. Secs. 4941(a)(1) Sec. 4941 511-513 and (2), 4945(a)(2) (b)(1) and (2) 1983 -- $40 -- 1984 -- 2,192 -- 1985 -- 3,404 -- 1986 -- 4,397 -- 1987 -- 4,840 -- 1988 -- 6,005 -- 1989 -- 6,531 -- 1990 -- 6,531 -- 1991 -- 6,531 -- 1992 -- 6,531 $159,179 All section references are to the Internal Revenue Code in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated. The parties have made numerous concessions, including respondent's concession of the second tier deficiencies originally determined with respect to petitioner John W. Madden,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