Van Zelst v. Commissioner
| Decision Date | 16 August 1995 |
| Docket Number | Docket No. 22033-90.,Docket No. 22031-90.,Docket No. 22032-90.,Docket No. 22034-90.,Docket No. 22030-90. |
| Citation | 70 T.C.M. 435 |
| Parties | Theodore W. Van Zelst and Louann H. Van Zelst, et al<SMALL><SUP>1</SUP></SMALL> v. Commissioner. |
| Court | U.S. Tax Court |
Stephen Joseph Morrow and Jeffrey E. Schiller, for petitioners in Docket Nos. 22030-90, 22031-90, 22033-90, and 22034-90. Stephen Joseph Morrow and Ralph E. Brown, for petitioners in Docket No. 22032-90. Scott M. Estill and Patricia Pierce Davis, for the respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
Pursuant to notices of deficiency dated July 19, 1990, respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Theodore W. and Louann H. Van Zelst, Docket No. 22030-90
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 7,643 $ 382.15 2 $ 2,293 3
1986 ......................................... 12,764 638.20 2 3,829 3
1987 ......................................... 21,647 1,082.35 2 6,464 3
Jean Van Zelst, Docket No. 22031-90
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 1,621 $ 81.05 2 $ 468.30 3
1986 ......................................... 5,305 265.25 2 1,592.50 3
1987 ......................................... 7,327 366.35 2 2,198.10 3
Ralph E. and Suzanne Brown, Docket No. 22032-90
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $24,810 $1,240.50 2 $ 7,443.00 3
1986 ......................................... 34,231 1,711.55 2 10,269.30 3
1987 ......................................... 1,577 78.85 2 473.10 3
Bradley and Anne L. Orvieto, Docket No. 22033-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 1,255 $ 61.25 2 $ 367.50 3
1986 ......................................... 8,216 410.80 2 2,464.80 3
1987 ......................................... 19,151 957.55 2 5,745.30 3
Theodore D. Van Zelst, Docket No. 22034-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 1,754 $ 87.70 2 $ 526.20 3
1986 ......................................... 5,616 280.80 2 1,684.80 3
1987 ......................................... 23,774 1,188.70 2 7,132.20 3
1 The additions to tax for negligence or intentional disregard of rules or regulations are codified under sec. 6653(a)(1)(A)
and (B) for 1986 and 1987.
2 50 percent of the interest due on the deficiency.
3 120 percent of the interest due on the entire deficiency. Pursuant to the Tax Reform Act of 1986, sec. 1151(c)(1), Pub.
L. 99-514, 100 Stat. 2744, former sec. 6621(d) was redesignated as sec. 6621(c).
Pursuant to amended answers filed on August 11, 1992,2 respondent increased petitioners' deficiencies and additions to tax to the following amounts:
Theodore W. and Louann H. Van Zelst, Docket No. 22030-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $16,444 $ 822 2 $ 4,933 3
1986 ......................................... 35,016 1,751 2 10,505 3
1987 ......................................... 32,801 1,640 2 9,840 3
Jean Van Zelst, Docket No. 22031-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 4,482 $ 224 2 $ 1,345 3
1986 ......................................... 6,464 323 2 1.939 3
1987 ......................................... 7,327 366 2 2,198 3
Ralph E. and Suzanne Brown, Docket No. 22032-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $31,272 $1,564 2 $ 9,382 3
1986 ......................................... 34,231 1,712 2 10,269 3
1987 ......................................... 1,577 79 2 473 3
Bradley and Anne L. Orvieto, Docket No. 22033-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 3,527 $ 176 2 $ 1,058 3
1986 ......................................... 12,813 641 2 3,844 3
1987 ......................................... 19,151 958 2 5,745 3
Theodore D. Van Zelst, Docket No. 22034-90:
Additions to Tax and Additional Interest
-----------------------------------------------
Sec. Sec. Sec. Sec.
Year Deficiency 6653(a)(1)1 6653(a)(2) 6659 6621(c)
1985 ......................................... $ 4,841 $ 242 2 $ 1,452 3
1986 ......................................... 6,975 349 2 2,093 3
1987 ......................................... 23,774 1,189 2 7,132 3
1 The additions to tax for negligence or intentional disregard of rules or regulations are codified under sec. 6653(a)(1)(A)
and (B) for 1986 and 1987.
2 50 percent of the interest due on the deficiency.
3 120 percent of the interest due on the entire deficiency. Pursuant to the Tax Reform Act of 1986, sec. 1151(c)(1), Pub.
L. 99-514, 100 Stat. 2744, former sec. 6621(d) was redesignated as sec. 6621(c).
This case concerns petitioners' 1985 donation to the National Park Service of 93 patented and 154 unpatented acres of undeveloped land (the donated property), located in the Wrangell-St. Elias National Park and Preserve (the Park). The issues for decision are: (1)...
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Zelst v. Comm'r of Internal Revenue, 96-1833
...Hawley Group's appraisal was unrealistic and determined that the Nelson and Peavine parcels together were worth $38,000 in mid-1985. 70 T.C.M. 435 (1995). No resort along the lines of the Hawley Group's proposal exists in or near the Park and Preserve, and the judge thought the Nelson Mine ......
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