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agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: This case is before the
Court on respondent's motion for entry of decision filed May 1,
1995. In the notice of deficiency dated November 5, 1993,
respondent determined that petitioner was liable for a deficiency
in Federal income tax for the taxable year 1988 in the amount of
$3,197, and an addition to tax under section 6651(a)(1) in the
amount of $100. The deficiency is based upon the determination
that petitioner had not filed a 1988 Federal income tax return,
had wages of $22,790, and was entitled to one exemption and the
standard deduction; the deficiency was computed on the basis of
the filing status of married filing separate. When this case was
called from the calendar of the Court's trial session at Los
Angeles, California on January 30, 1995, counsel for respondent
appeared and indicated the parties had reached a basis of
settlement, resulting in a substantial overpayment for which
additional time was requested for the computation thereof;
subsequently, the amount of the overpayment became an issue.
Thus, we must decide the correct amount of overpayment due to
petitioner. In her motion for entry of decision, respondent
asked the Court to find an overpayment of $11,343.35. Petitioner
contends that the correct overpayment is $24,155.89.
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