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W-2 income, and excluded the Arizona rental property income.
The notice of deficiency, based on petitioner's 1990
joint Federal return, changed petitioner's filing status to
married filing separately, disallowed the exemption for Ms.
Petrie, reduced petitioner's rental income by $2,750,7 and
disallowed $2,629 of petitioner's rental expenses.
For 1991, petitioner initially timely filed a joint Federal
return and claimed exemptions for himself and Ms. Petrie and
three dependency exemptions. The 1991 joint Federal return
reported petitioner's W-2 income, petitioner's AT&T retirement
income, 100 percent of the income from the Arizona rental
property in the amount of $6,000, and Arizona rental property
expenses of $4,608.8
Petitioner amended his 1991 joint Federal return in which he
claimed head of household filing status, omitted the exemption
amount for Ms. Petrie, and excluded the Arizona rental property
income.
7 One-half of $5,500, the amount reported by petitioner on the 1990
joint Federal return.
8 The 1991 rental expenses reported by petitioner on the joint
Federal return were as follows:
Auto and travel $300
Cleaning and maintenance 200
Insurance 325
Mortgage interest 1,530
Repairs 250
Taxes 790
Depreciation 1,213
Total 4,608
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