- 3 -
Ms. White. The following is a list of the payors and the
income they reported paying to Ms. White during 2001:
Payor Type of Income Amount
Thorn Partnership Interest $153
Thorn Partnership Real estate 67
Thorn Building Interest 2
Thorn Building Real estate 587
Branch Banking Dividends 1,439
The Phoenix Group LLC Rental 31,773
34,021
Based upon these reports, respondent determined a tax
deficiency in Ms. White’s 2001 income tax of $3,985, an
addition to tax for failure to file under section
6651(a)(1) of $896.62, an addition to tax for failure to
pay under section 6651(a)(2) of $597.75, and an addition to
tax for failure to pay estimated income tax under section
6654(a) of $157.68.
After the estate’s petition for redetermination was
filed in this Court, respondent filed a motion to extend
the time within which to answer the petition on the ground
that additional time was needed to locate respondent’s
administrative files. The Court granted respondent’s
motion over the estate’s objection.
Soon thereafter, respondent filed a second motion to
extend the time within which to answer (hereinafter
referred to as second motion). The estate did not object
to the second motion because respondent advised the Court
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011