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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