Gloria Ann House - Page 2

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               Respondent determined a deficiency in petitioner's 1991                
          Federal income tax in the amount of $840, and an accuracy-related           
          penalty in the amount of $168.  Following a concession,2 the                
          issue for decision is whether petitioner must include in her 1991           
          income a cash award received from Wayne State University during             
          that year.                                                                  
          Background                                                                  
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the exhibits attached thereto are              
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioner resided in Detroit, Michigan.                         
               During 1991, petitioner was employed as a professor by Wayne           
          State University (the university).  Her wages from such                     
          employment for that year were $39,441.98.  She was the recipient            
          of the Wayne State University 1991 President's Award for                    
          Excellence in Teaching.  Along with the professional distinction            
          and honor resulting from the award, petitioner received $3,000 in           
          cash from the university in 1991 in addition to her wages.  The             
          proceeds of the award were paid directly to petitioner and not to           
          an entity designated by her.                                                
               In connection with the award, petitioner received a Form               
          1099 from the university reflecting the $3,000 payment, from                



          2Respondent has conceded the sec. 6662(a) accuracy-related                  
          penalty imposed for 1991.                                                   




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