James A. Petrie IV - Page 2

          and 1991 Federal income taxes in the amounts of $2,587 and                  
          $1,183, respectively, and an addition to tax for late filing of             
          the return in the amount of $699 for 1990.                                  
               After concessions by the parties,2 the issues for decision             
          are: (1) Whether petitioner is entitled to claim head of                    
          household filing status for the years in issue; (2) whether                 
          petitioner is entitled to claim a mortgage interest rental                  
          expense for 1990; (3) whether petitioner may exclude rental                 
          income and is entitled to claim additional rental expenses for              
          1991; (4) whether petitioner may exclude from income one-half of            
          his retirement income during the years in issue; and (5) whether            
          petitioner is liable for the addition to tax pursuant to section            
          6651(a)(1) for his failure to file a timely 1990 Federal return.            
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and attached exhibits are incorporated             
          herein by this reference.  Petitioner resided in Westminster,               
          Colorado, on the date the petition was filed in this case.                  
               Petitioner and his former wife were married for 30 years and           
          six children were born of their marriage.  Three of their six               
          children were dependents of petitioner and his former wife during           
          the years in issue under section 151.  Petitioner and his former            
          wife lived together in the family residence until January 5,                
          1991, when due to marital difficulties, petitioner moved from the           

          2         Petitioner conceded the rental income and expense adjustments for 
          1990.  Respondent conceded that the Form W-2, Wage and Tax Statement, income
          for Ms. Petrie in the amount of $345.55 should be excluded from petitioner's
          1990 income.                                                                

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