- 3 -
the years in issue. Petitioner did not file Federal income tax
returns for any of the years in issue.
On September 6, 1994, petitioner filed a petition with this
Court. Respondent filed her answer on October 24, 1994. On
December 30, 1994, petitioner filed Petitioner's Motion to Amend
Petition. On January 6, 1995, petitioner filed Petitioner's
Amended Petition.
The amended petition concedes the receipt of the dividend
and interest income attributed to petitioner in the notice of
deficiency. Petitioner indicates that he received, in 1989,
$4,099 in dividend income; in 1990, $57,685 in dividend income
and $46 in interest income; in 1991, $65 in interest income; and
in 1992, $15 in interest income.
The parties agree that petitioner received the following
amounts of nonemployee compensation for the years indicated.1
Petitioner received $137,600 in nonemployee compensation from
AT&T Technologies in 1989. Petitioner received $165,263 in
nonemployee compensation from AT&T Technologies in 1990. Peti-
tioner received $1,500 in nonemployee compensation from Integral
Technologies in 1990. Petitioner received $97,996 in nonemployee
compensation from Southern California Gas in 1991. Petitioner
received $7,760 in nonemployee compensation from Landbase Corp.
1Petitioner claims that portions of all the amounts received
as nonemployee compensation were reimbursement of travel
expenses. However, petitioner, presented no evidence to support
such a claim.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011