- 3 -
Collectively, the above five cases are referred to as the income
tax cases.
In these consolidated cases, respondent also determined
deficiencies in petitioners’ Federal gift tax and additions to
tax as follow:
Docket No. 19178-97
Petitioner Edmund J. Cordes:
Additions to tax
Year Deficiency sec. 6651(a)(1)
1983 $73,100 $18,275
1991 349,503 -0-
1992 18,450 4,613
1993 13,500 3,375
Docket No. 19256-97
Petitioner John J. Cordes:
Addition to tax
Year Deficiency sec. 6651(a)(1)
1994 $154,230 $38,558
Docket No. 19277-97
Petitioner Jean Ann Richard:4
Additions to tax
Year Deficiency sec. 6651(a)(1)
1987 $16,650 $4,163
1988 130,500 32,625
4The parties and exhibits refer to this petitioner as Jean
Ann Cordes and as Jean Ann Richard. Jean Ann Cordes married
Joseph P. Richard prior to the issuance of the notices of
deficiency. Throughout this opinion, we shall refer to her as
Jean Ann Richard or petitioner for the sake of clarity. Neither
her name nor marital status has any bearing on our holdings
herein.
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