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LaVern Scherping, docket No. 12514-90
Additions to tax
Sec. Sec. Sec. Sec.Sec.
Year Deficiency 6653(a)(1) 6653(a)(2) 6653(a)(1)(A)6653(a)(1)(B)
6661
1984 $19,046 $952 1 --- --- $4,762
1985 32,217 1,611 2 --- --- 8,054
1986 48,658 --- --- $2,433 3 12,165
1 50 percent of the interest due on $19,046.
2 50 percent of the interest due on $32,217.
3 50 percent of the interest due on $48,658.
Respondent reflected these determinations in a notice of
deficiency issued to petitioner on March 8, 1990.
Loren and Jane Scherping1 petitioned the Court to
redetermine deficiencies in their 1984 through 1986 Federal
income taxes and additions to these taxes as follows:
Loren and Jane Scherping, docket No. 12515-90
Additions to tax
Sec. Sec. Sec. Sec.Sec.
Year Deficiency 6653(a)(1) 6653(a)(2) 6653(a)(1)(A)6653(a)(1)(B)
6661
1984 $14,875 $744 1 --- --- $3,719
1985 25,798 1,290 2 --- --- 6,450
1986 40,769 --- --- $2,038 3 10,192
1 50 percent of the interest due on $14,875.
2 50 percent of the interest due on $25,798.
3 50 percent of the interest due on $40,769.
Respondent reflected these determinations in a notice of
deficiency issued to petitioners on March 8, 1990.
1 Loren and Jane Scherping were copetitioners. For
simplicity and clarity, we hereafter refer to Loren Scherping as
the sole petitioner in that docket.
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