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Harold A. Lange's (petitioner) Federal income tax for 2000.
After concessions by respondent, the issues remaining for
decision are:
(1) Whether the Form 1040, U.S. Individual Income Tax
Return, submitted by petitioner with respect to the 2000 taxable
year constitutes a valid return, and consequently whether
petitioner is liable for an addition to tax under section
6651(a);
(2) whether petitioner had $46,306 of gross income from
pension distributions, gambling winnings, and Social Security
benefits received in 2000;
(3) whether petitioner is entitled to deductions for
gambling losses, charitable contributions, and certain closing
costs arising from a home mortgage refinancing greater than those
conceded by respondent;
(4) whether petitioner is liable for an addition to tax
pursuant to section 6654.
FINDINGS OF FACT
The parties have stipulated some of the facts, which are
incorporated herein by reference. Petitioner lived in Tennessee
at the time the petition was filed.
Petitioner's Form 1040
On April 17, 2001, petitioner mailed a signed 2000 Form
1040, U.S. Individual Income Tax Return (2000 Form 1040), along
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