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made no payments of their 1991 tax liability.
A Form 1041, U.S. Fiduciary Income Tax Return, for
1991,for an entity known as "King Trust" was filed with the IRS
Service Center in Andover, Massachusetts, on September 30,
1992. A Form 1041, U.S. Fiduciary Income Tax Return, for 1991,
for an entity known as "Delta Valley Realty Trust" was filed
with the IRS Service Center in Philadelphia, Pennsylvania, on
September 28, 1992.
Petitioners are entitled to one personal exemption each
for 1990 and 1991.
Petitioners' deduction for personal exemptions may be
subject to a computational partial phase-out under section
151(d)(3) in 1991.
A 1991 "Corrected Form 1041," for Delta Valley Realty
Trust, which was presented at trial, but not filed with the
IRS, reflects total income of $202,454, and total deductions of
$202,381.
On April 24, 1991, Doyle decided to "untax" after
attending several tax protester meetings. His so-called
untaxing followed Pilot Connection's "method and techniques"
which included not signing tax returns.
William N. Van Dyke, a Stockton, California, attorney,
advised Doyle that in preparing for the trial of this case, he,
Doyle, should not reveal any information about any trust in
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