U S Tax Court STIPULATED DECISION SUMMARY |
|
Docket Id | |
Year | |
Deficiency | |
Penalty | |
Interest | |
Total | |
Petitioner |
004480-14 | |
2010 | |
$49,053.00 | |
$9,624.60 | |
$7,480.88 | |
$66,158.48 | |
Mansfield R. Otto & Jacqueline Otto |
| |
2011 | |
$29,396.00 | |
$5,879.20 | |
$3,321.87 | |
$38,597.07 | |
|
| |
Total | |
$78,449.00 | |
$15,503.80 | |
$10,802.76 | |
$104,755.56 | |
|
|
005086-14 | |
2011 | |
$3,384.00 | |
$0.00 | |
$318.67 | |
$3,702.67 | |
Michelle McCullough & Randy Lynn McCullough |
|
005179-14 | |
2010 | |
$11,014.00 | |
$1,063.90 | |
$1,539.83 | |
$13,617.73 | |
William R. Jordan & Jennifer M. Jordan |
| |
2011 | |
$6,100.00 | |
$610.00 | |
$631.88 | |
$7,341.88 | |
|
| |
2012 | |
$21,125.00 | |
$1,963.00 | |
$1,427.62 | |
$24,515.62 | |
|
| |
Total | |
$38,239.00 | |
$3,636.90 | |
$3,599.33 | |
$45,475.23 | |
|
|
005218-14 | |
2010 | |
$31,503.00 | |
$6,300.60 | |
$4,819.63 | |
$42,623.23 | |
Juan Garcia Martinez & Cecilia Bravo Rico |
| |
2011 | |
$23,862.00 | |
$4,772.40 | |
$2,696.51 | |
$31,330.91 | |
|
| |
Total | |
$55,365.00 | |
$11,073.00 | |
$7,516.14 | |
$73,954.14 | |
|
|
008487-14 | |
2005 | |
$7,029.00 | |
$0.00 | |
$1,757.25 | |
$8,786.25 | |
James B. Zeleznik & Carol S. Zeleznik |
| |
2006 | |
$12,188.00 | |
$0.00 | |
$3,047.00 | |
$15,235.00 | |
|
| |
2010 | |
$7,024.00 | |
$0.00 | |
$895.50 | |
$7,919.50 | |
|
| |
2011 | |
$7,374.00 | |
$0.00 | |
$694.41 | |
$8,068.41 | |
|
| |
2012 | |
$5,914.00 | |
$0.00 | |
$365.69 | |
$6,279.69 | |
|
| |
Total | |
$39,529.00 | |
$0.00 | |
$6,759.85 | |
$46,288.85 | |
|
|
008597-14 | |
2005 | |
$2,140.00 | |
$0.00 | |
$535.00 | |
$2,675.00 | |
Julie A. Zeleznik |
| |
2010 | |
$3,508.00 | |
$0.00 | |
$447.24 | |
$3,955.24 | |
|
| |
2011 | |
$2,391.00 | |
$0.00 | |
$225.16 | |
$2,616.16 | |
|
| |
2012 | |
$76.00 | |
$0.00 | |
$4.70 | |
$80.70 | |
|
| |
Total | |
$8,115.00 | |
$0.00 | |
$1,212.10 | |
$9,327.10 | |
|
|
012448-14 | |
2011 | |
$4,421.00 | |
$0.00 | |
$416.33 | |
$4,837.33 | |
Jeffrey A. Herzog |
| |
2012 | |
$1,388.00 | |
$0.00 | |
$85.83 | |
$1,473.83 | |
|
| |
Total | |
$5,809.00 | |
$0.00 | |
$502.15 | |
$6,311.15 | |
|
|
015641-14 | |
2011 | |
$2,826.00 | |
$0.00 | |
$266.13 | |
$3,092.13 | |
Angel Cortez |
|
015849-14 | |
2006 | |
$1,534.00 | |
$0.00 | |
$383.50 | |
$1,917.50 | |
Bernard Lunn & Julia Lunn |
| |
2007 | |
$4,502.00 | |
$0.00 | |
$1,051.97 | |
$5,553.97 | |
|
| |
Total | |
$6,036.00 | |
$0.00 | |
$1,435.47 | |
$7,471.47 | |
|
|
016052-14 | |
2010 | |
$8,679.00 | |
$0.00 | |
$1,106.50 | |
$9,785.50 | |
Clint Herzog |
|
016847-14 | |
2012 | |
$0.00 | |
$0.00 | |
$0.00 | |
$0.00 | |
Donald Wayne Shearer & Lisa Ann Shearer |
|
019420-14 | |
2011 | |
$5,810.00 | |
$0.00 | |
$547.13 | |
$6,357.13 | |
Nicholas W. Shearer |
|
019439-14 | |
2012 | |
$663.00 | |
$0.00 | |
$41.00 | |
$704.00 | |
Douglas N. Anderson & Mary E. Anderson |
|
020148-14 | |
2012 | |
$3,659.00 | |
$0.00 | |
$226.25 | |
$3,885.25 | |
Alan Otto & Lori A. Otto |
|
020149-14 | |
2010 | |
$4,117.00 | |
$0.00 | |
$524.88 | |
$4,641.88 | |
Mark W. Otto & Tamela J. Otto |
|
022363-14 | |
2010 | |
$10,580.00 | |
$1,058.00 | |
$1,483.74 | |
$13,121.74 | |
Ronald Clyde Stuart |
| |
2011 | |
$9,357.00 | |
$935.70 | |
$969.27 | |
$11,261.97 | |
|
| |
2012 | |
$9,335.00 | |
$933.50 | |
$634.94 | |
$10,903.44 | |
|
| |
Total | |
$29,272.00 | |
$2,927.20 | |
$3,087.95 | |
$35,287.15 | |
|
|
024321-14 | |
2010 | |
$8,245.00 | |
$0.00 | |
$1,051.17 | |
$9,296.17 | |
Monty B. Lutzker & Sally G. Lutzker |
| |
2011 | |
$50,324.00 | |
$0.00 | |
$4,739.02 | |
$55,063.02 | |
|
| |
Total | |
$58,569.00 | |
$0.00 | |
$5,790.19 | |
$64,359.19 | |
|
|
024526-14 | |
2011 | |
$8,283.00 | |
$1,656.60 | |
$936.01 | |
$10,875.61 | |
Bruce Brumfield |
|
027268-14 | |
2012 | |
$11,203.00 | |
$0.00 | |
$692.73 | |
$11,895.73 | |
Opal J. Otto |
|
027520-14 | |
2012 | |
$8,181.00 | |
$0.00 | |
$505.86 | |
$8,686.86 | |
Jimmy Taylor & Angela Taylor |
|
029085-14 | |
2011 | |
$134,609.00 | |
$0.00 | |
$12,676.16 | |
$147,285.16 | |
Clint Herzog |
|
029632-14 | |
2012 | |
$19,786.00 | |
$4,451.85 | |
$1,498.72 | |
$25,736.57 | |
Steven Lindsey |
|
000309-15 | |
2012 | |
$6,807.00 | |
$1,361.00 | |
$769.18 | |
$8,937.18 | |
Tilman Otto & Petra Otto |
| |
2013 | |
$817.00 | |
$0.00 | |
$50.52 | |
$867.52 | |
|
| |
Total | |
$7,624.00 | |
$1,361.00 | |
$819.70 | |
$9,804.70 | |
|
|
003736-15 | |
2011 | |
$7,989.00 | |
$0.00 | |
$1,018.53 | |
$9,007.53 | |
Darlene Michelle Everage |
| |
2012 | |
$4,552.00 | |
$0.00 | |
$428.66 | |
$4,980.66 | |
|
| |
Total | |
$12,541.00 | |
$0.00 | |
$1,447.19 | |
$13,988.19 | |
|
|
008372-15 | |
2011 | |
$111,731.00 | |
$27,932.00 | |
$17,805.82 | |
$157,468.82 | |
Richard L. Shearer |
|
010427-15 | |
2012 | |
$1,135.00 | |
$0.00 | |
$106.88 | |
$1,241.88 | |
Jason Eugene Shearer & Samantha Fern Shearer |
|
011820-15 | |
2011 | |
$19,784.00 | |
$3,959.80 | |
$3,027.13 | |
$26,770.93 | |
William Coates & Mary Patricia Coates |
| |
2012 | |
$22,540.00 | |
$4,508.00 | |
$2,547.12 | |
$29,595.12 | |
|
| |
2013 | |
$11,326.00 | |
$1,132.60 | |
$770.36 | |
$13,228.96 | |
|
| |
Total | |
$53,650.00 | |
$9,600.40 | |
$6,344.61 | |
$69,595.01 | |
|
|
012607-15 | |
2005 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
Nathanial Battle & Michelle D. Battle |
| |
2006 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2007 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2009 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2010 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2011 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2012 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2013 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2014 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2015 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
2016 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
|
| |
Total | |
$0.00 | |
$0.00 | |
$0.00 | |
$0.00 | |
|
|
013119-15 | |
2012 | |
$52.00 | |
$0.00 | |
$4.90 | |
$56.90 | |
Ray R. Odette & Michelle Odette |
|
014312-15 | |
2012 | |
$6,620.00 | |
$1,324.00 | |
$748.09 | |
$8,692.09 | |
Roger R. Apuna & Noela K. Apuna |
| |
2013 | |
$1,025.00 | |
$205.00 | |
$76.06 | |
$1,306.06 | |
|
| |
Total | |
$7,645.00 | |
$1,529.00 | |
$824.14 | |
$9,998.14 | |
|
|
021056-15 | |
2012 | |
$243.00 | |
$0.00 | |
$22.88 | |
$265.88 | |
Rasoul Taghizadeh & Jean Shearer |
|
023131-15 | |
2011 | |
$2,662.00 | |
$0.00 | |
$339.38 | |
$3,001.38 | |
Robert Crouch Newman & Eleanor R. Newman |
|
023360-15 | |
2011 | |
$17,309.00 | |
$0.00 | |
$2,206.75 | |
$19,515.75 | |
Michael A. Cameron |
|
027536-15 | |
2013 | |
$0.00 | |
$0.00 | |
$0.00 | |
$0.00 | |
William B. Ingram & Aubrey A. Larson |
|
030197-15 | |
2012 | |
?.?? | |
?.?? | |
?.?? | |
?.?? | |
Nathanial Battle & Michelle D. Battle |
|
030650-15 | |
2013 | |
$450.00 | |
$0.00 | |
$27.83 | |
$477.83 | |
Christopher L. Carlisle & Vicky L. Carlisle |
|
031733-15 | |
2013 | |
$1,720.00 | |
$0.00 | |
$106.35 | |
$1,826.35 | |
Bradley F. Herzog |
|
000725-16 | |
2013 | |
$2,062.00 | |
$0.00 | |
$194.18 | |
$2,256.18 | |
John Edward Hurd, III & Denise Lenore Hurd |
|
007489-16 | |
2013 | |
$0.00 | |
$0.00 | |
$0.00 | |
$0.00 | |
Norman E. Otto |
|
011394-16 | |
2012 | |
$1,521.00 | |
$0.00 | |
$193.91 | |
$1,714.91 | |
Stephen Lloyd Webb |
|
014039-16 | |
2014 | |
$4,826.00 | |
$0.00 | |
$298.41 | |
$5,124.41 | |
Lindsay N. Webb & Wyatt R. Webb |
|
014251-16 | |
2013 | |
$4,494.00 | |
$898.80 | |
$507.84 | |
$5,900.64 | |
Gregory Russell |
|
022121-16 | |
2012 | |
$707.00 | |
$0.00 | |
$90.14 | |
$797.14 | |
Peter Lamont Coates & Cynthia Denise Coates |
| |
2013 | |
$2,785.00 | |
$0.00 | |
$262.26 | |
$3,047.26 | |
|
| |
2014 | |
$826.00 | |
$0.00 | |
$51.07 | |
$877.07 | |
|
| |
Total | |
$4,318.00 | |
$0.00 | |
$403.48 | |
$4,721.48 | |
|
|
026943-16 | |
2014 | |
$2,150.00 | |
$0.00 | |
$132.94 | |
$2,282.94 | |
Ross A. Otto & Jennifer M. Otto |
|