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The 1990 joint Federal return claimed married filing jointly
filing status, claimed a personal exemption for petitioner, an
exemption for Ms. Petrie and three dependency exemptions. The
1990 joint Federal return reported petitioner's W-2 income, Ms.
Petrie's Form W-2 income in the amount of $345.55, petitioner's
AT&T retirement income in the amount of $20,408,5 a taxable IRA
distribution, 100 percent of the Arizona rental property income
in the amount of $5,500, and 100 percent of the Arizona rental
property expenses in the amount of $3,799.6 When he filed his
1990 joint Federal return, petitioner paid taxes in the amount of
$2,077, and estimated interest on late filing of $1,000 and
disclosed his former spouse's failure to sign the return.
Petitioner later filed an amended 1990 Federal return in
which he claimed head of household filing status, omitted the
exemption amount for Ms. Petrie, omitted Ms. Petrie's Form
belief it was true, correct, and complete.
5 Petitioner reported the AT&T retirement income on line 7 "wages,
salaries, tips, etc."
6 For 1990, on petitioner's Schedule E, the Arizona rental property
expenses incorrectly reflected a total of $3,829. The Arizona rental property
expenses are as follows:
Automobile and travel $522
Cleaning and maintenance 795
795336
Insurance
Taxes 850
Motel 20
Meals 63
Depreciation 1,213
Total 3,799
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Last modified: May 25, 2011