- 2 - Penalty Year Deficiency Sec. 6662(a) 1997 $7,702 $363.00 1999 6,671 43.60 2000 4,926 58.40 Following concessions,2 the issues remaining for decision are: (1) Whether $23,480, $22,450, and $13,550 received by petitioner Mary Doxtator (Mrs. Doxtator) in 1997, 1999, and 2000, respectively, from the Oneida Tribe of Indians of Wisconsin (Oneida Tribe or Tribe) for services as a judicial officer are subject to income tax and self-employment tax; (2) whether petitioner Allen Doxtator (Mr. Doxtator) was engaged in a trade or business in 1997 and 2000, entitling petitioners to cost of goods sold of $225 in 1997 and trade or business deductions of $7,580 and $7,748 for 1997 and 2000, respectively; (3) whether petitioners received short-term capital gain of $1,000 and long- term capital gain of $146 in 1999; (4) whether petitioners received taxable dividends of $281 in 1999; (5) whether $3,000 petitioners received from the Oneida Tribe in 1999 is taxable; (6) whether petitioners are entitled to charitable contribution deductions of $5,899 and $3,969 in 1997 and 2000, respectively; (7) whether petitioners are entitled to a casualty loss in 2000 2 Respondent conceded $1,090 of the $4,516 casualty loss petitioners claimed in 2000. Petitioners conceded taxable interest income of $64 and $121 for 1999 and 2000, respectively, at trial.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011