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Unfortunately, John was unable to obtain financing, and in
April of 1998, John tragically died. John was buried on the
separate parcel of real estate on which Susan lives adjacent to
the farm acreage and the residence acreage.
At this point, in order to keep ownership of the farm
acreage and the residence acreage in the Suchar family and also
to provide funds to Marilou, Susan (Richard’s first wife and the
mother of Carrie, Tracy, and Deborah) offered to provide funds
for the purchase from Richard and Marilou of the farm acreage for
a total of approximately $45,000. Susan effectively took over
John’s earlier offer to purchase the farm acreage and thereby to
provide the funds that were needed to pay off the mortgage and
taxes and to pay Marilou a portion of the value of her interest
in the farm acreage and the residence acreage.
In April of 1998, respondent’s revenue officer contacted
Richard to inquire regarding unpaid delinquencies in Richard’s
Federal income tax liabilities for 1993 and 1994 and regarding
Richard’s unfiled 1995 and 1996 Federal income tax returns.3
Respondent’s revenue officer inspected the farm acreage and
the residence acreage and met with Richard in the home located on
the residence acreage. Respondent’s revenue officer described
3 In the course of an earlier audit of Richard regarding
Richard’s failure to file Federal income tax returns for 1993 and
1994, respondent had prepared Federal income tax returns for
Richard for those years.
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