- 22 -
00 and respondent’s motion in the case at docket No. 10002-00 in
that we shall dismiss each of those cases for failure by peti-
tioner in each such case to prosecute such case, and we shall
enter a decision in each of those cases sustaining the determina-
tions that respondent made in the notice to which each such case
pertains but in the reduced amounts which respondent concedes are
appropriate in order to reflect the duplication of certain income
determinations in the respective notices issued to Ms. Herbst and
Mr. Herbst.14
In respondent’s motions in the cases at docket Nos. 10001-00
and 10002-00, respondent also asks the Court to impose a penalty
under section 6673(a)(1) on petitioner in each of those cases.
As grounds therefor, respondent contends that each of those
14As explained in respondent’s respective motions in the
cases at docket Nos. 10001-00 and 10002-00, respondent attributed
the income reported for each of the taxable years 1996 and 1997
by Herbst Management Trust 100 percent to Ms. Herbst, Mr. Herbst,
and Herbst Charitable Trust. The amounts of such income attrib-
uted to Herbst Charitable Trust were reattributed to Ms. Herbst
and Mr. Herbst, which resulted in a duplication of said amounts
of income in the respective notices issued to Ms. Herbst and Mr.
Herbst. As set forth in respondent’s respective motions in the
cases at docket Nos. 10001-00 and 10002-00 and in the respective
exhibits attached to those motions, the revised deficiencies for
Ms. Herbst for the taxable years 1996 and 1997 are $46,909 and
$55,145, respectively, and the revised deficiencies for Mr.
Herbst for the taxable years 1996 and 1997 are $47,449 and
$55,906, respectively. Consistently, the revised accuracy-
related penalties under sec. 6662(a) imposed on Ms. Herbst for
the taxable years 1996 and 1997 are $9,381.80 and $11,029,
respectively, and the revised accuracy-related penalties under
sec. 6662(a) imposed on Mr. Herbst for the taxable years 1996 and
1997 are $9,489.80 and $11,181.20, respectively.
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