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Forms 1099 showing the amount of interest paid on the redeemed
certificates and the names of the persons listed as payees:
Names on Checks
and Forms 1099 1990 1991 1992
O. Hernandez et al. $23,983.93 --- ---
D. or T. Collins or 1 445.09 --- ---
J.R. Hernandez
Mark Craig or 5,666.40 $12,727.23 $10,467.89
J.R. Hernandez
V.H. Hernandez or 1,911.16 758.26 2 1,070.18
M.L. Hernandez or
J.R. Hernandez
D.H. Craig or O. Hernandez, --- 4,713.06 974.56
or J.R. Hernandez
O. Hernandez or --- 6,183.88 20,353.64
T.H. Coleman
O. Hernandez or --- 8,256.03 22,420.97
J.R. Hernandez
Eric B. Craig or --- --- 2,318.06
O. Hernandez
T. Coleman or J. Hernandez --- 1 330.53 2 28.02
F.E. Reaves or O. Hernandez 795.82 --- 525.91
J. Campbell or J. Hernandez 1 737.50 --- 3 7,139.70
O. Hernandez, Trustee --- --- 96.11
Nicole E. Craig or
O. Hernandez --- --- 2,462.39
Total interest 33,539.90 32,968.99 67,857.43
Amount not included in
income by respondent (1,182.59) (330.53) (4,668.05)
Interest income adjustment 32,357.00 32,638.00 63,189.00
on statutory notice of
deficiency (rounded)
Interest income reported by 23,984.00 14,440.00 42,871.00
petitioner as tax-exempt
interest income on line 8b
of Form 10404
1 Amount not included in respondent’s adjustment to income in statutory
notice of deficiency because it was reported on an income tax return by
another person as either income or as tax-exempt income under sec. 103.
2 Amount not included in statutory notice of deficiency. The record does not
reveal whether respondent attributed all or part of this amount to another taxpayer.
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Last modified: May 25, 2011