- 2 -
Roger Muldavin
Additions to Tax
Year Deficiency Sec. 6651 Sec. 6653(a)Sec. 6654 Sec. 6661
1985 $142,578.85 $30,936.52 $7,128.94* $6,798.00 $30,937.00
1986 113,423.25 21,292.62 5,671.16* 4,177.00 21,293.00
1987 56,026.00 13,957.00 2,801.00* 3,016.00 ---
*Plus 50 percent of the interest on $123,746.07, $85,170.25, and
$56,026.00, for 1985, 1986, and 1987, respectively.
Jean Muldavin
Additions to Tax
Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6654 Sec. 6661
1985 $143,618.85 $31,196.52 $7,180.94* $6,858.00 $31,197.00
1986 114,503.25 21,562.62 5,725.16* 4,231.00 21,563.00
1987 56,026.00 13,957.00 2,801.00* 3,016.00 ---
*Plus 50 percent of the interest on $124,786.07, $86,250.47, and
$56,026.00, for 1985, 1986, and 1987, respectively.
Roger and Jean Muldavin
Additions to Tax
Year Deficiency Sec. 6653(a) Sec. 6661 Sec. 6662
1988 $19,935 $997 $4,984 ---
1989 26,302 --- --- $5,260
This case was submitted by the parties fully stipulated
under Rule 122.2 The stipulation of facts and attached exhibits
are incorporated herein by this reference. The submission was
accompanied by a stipulation of settled issues and by an
explanation by the parties that the sole issue for decision, with
2 Unless otherwise indicated, all statutory references are
to the Internal Revenue Code in effect for the years in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011