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MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and
additions to tax as follows:
AMC Trust, J.O. Haney, Jr., J.O. Haney, III and Patricia A. Haney
Trustees (docket No. 22243-03):
Additions to Tax/Penalties, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1999 $419,808 $20,990.40 $83,962.00
2000 390,477 97,619.00 78,095.00
2001 455,935 113,984.00 91,187.00
Jopah Trust, J.O. Haney, Jr., J.O. Haney, III, Cynthia L. Haney
and Patricia A. Haney, Trustees (docket No. 22244-03):
Additions to Tax/Penalties, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1997 $10,917 –- $2,183.00
1998 21,920 –- 4,384.00
1999 21,899 –- 4,380.00
2000 8,608 –- 1,722.00
2001 8,386 $2,096.50 1,677.00
Oliver and Company, John Oliver Haney, Jr. and Patricia Ann
Haney, Trustees (docket No. 22245-03):
Additions to Tax/Penalties, I.R.C.
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1996 $266,090 –- $53,218.00
1997 220,430 –- 44,086.00
1998 287,916 –- 57,583.00
1999 419,728 –- 83,946.00
2000 390,455 $97,614.00 –-
2001 461,616 115,404.00 –-
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Last modified: May 25, 2011