Brenda J. Gammon - Page 2

               This case is before the Court on respondent's Motion To                
          Dismiss For Failure To State A Claim Upon Which Relief Can Be               
          Granted, and the Amendment thereto, filed pursuant to Rule 40.              
               Petitioner resided in Lacey, Washington, at the time the               
          petition was filed in this case.                                            
          Respondent's Notice of Deficiency                                           
               Respondent issued a notice of deficiency to petitioner dated           
          May 15, 1995.  In said notice, respondent determined a deficiency           
          in petitioner's Federal income tax for the taxable year 1992 in             
          the amount of $1,204 and an addition to tax under section                   
          6651(a)(1) for failure to timely file in the amount of $291.50.2            
               The deficiency in income tax is based on respondent's                  
          determination that petitioner failed to report wage and allocated           
          tip income from various payors as reflected in the following                
          schedule:                                                                   
               Income       Payor                      Amount                         
               Wages        Manpower Int'l Inc.              $75                      
          Wages        South Sound Red Robin Inc.        53                           
          Wages        Kokua, Inc.                    1,386                           
          Wages        Shari's Management Corp.          87                           
          Wages        Hawks Prairie Inn Corp.        2,774                           
          Tips         "                    "         1,125                           
          Wages        Evergreen Ballroom               106                           
          Restaurant                                                                  
          Wages        TNT, Inc.                      4,662                           

          Practice and Procedure.                                                     

          2  By Order dated Nov. 28, 1995, such part of this case that                
          related to a redetermination of FICA taxes, any addition to tax             
          or penalty with respect thereto, statutory interest, and                    
          withholding tax credits was dismissed for lack of jurisdiction              
          and stricken from the petition.                                             




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