Edward Lee Renfrow - Page 2

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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                 
               No facts were stipulated.  Petitioner resided in Colorado               
          Springs, Colorado, on the date the petition was filed in this                
               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.               

          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              

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