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Respondent determined a deficiency in petitioner's 1991
Federal income tax in the amount of $308.
After concessions by petitioner,2 the issue for
decision is whether petitioner must pay interest on the $308
deficiency.
No facts were stipulated. Petitioner resided in Colorado
Springs, Colorado, on the date the petition was filed in this
case.
On his 1990 Federal income tax return petitioner claimed a
deduction for State and local income taxes paid in the amount of
$1,584. The State and local tax deduction claimed by petitioner
was taken from a Form W-2, Wage and Tax Statement, which withheld
California State taxes.3
In 1991, petitioner received a State income tax refund for
1990 in the amount of $1,078.4 Petitioner failed to report the
State income tax refund on his 1991 Federal income tax return.
1(...continued)
to the Tax Court Rules of Practice and Procedure.
2 At trial petitioner agreed to the deficiency but not
the interest.
3 It is not clear from the record why California State
taxes were withheld. On petitioner's 1990 Federal income tax
return petitioner filed as a resident of Tucson, Arizona.
4 The refund received by petitioner was in the amount of
$1,178, which included a $100 renter's credit from the State of
California.
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Last modified: May 25, 2011