- 3 -
Gross Deduction Total Zero Excess Community
Year Receipts X Percent =Deduction - Bracket = Deduction Share (1/2)
1982 $57,009 9 $5,131 $3,400 $1,731 $866
1983 48,294 9 4,346 3,400 946 473
1984 49,941 9 4,495 3,400 1,095 548
1985 73,500 9 6,615 3,540 3,075 1,538
Respondent also allowed petitioner two exemptions for each of the
years at issue.
After concessions,2 the issue remaining for decision is
whether petitioner is entitled to relief from the deficiencies as
an innocent spouse for the years in issue.
At the time of the filing of this petition, petitioner
resided in Moreno Valley, California. The stipulation of facts,
supplemental stipulation of facts, and attached exhibits are
incorporated herein by this reference.
Petitioner did not complete the ninth grade. Petitioner
married Mr. Thompson in 1976, 1 month before she turned 16 years
old. Prior to and during her marriage, petitioner was not
employed. Petitioner and Mr. Thompson had two children: Danny,
who was born in 1976, and Tricia, who was born in 1980.
Petitioner's responsibilities were to care for the children and
do the grocery shopping.
2 Respondent conceded all additions to tax under secs.
6651(a)(1), 6653(a)(1) and (2), and 6654(a). In addition,
respondent allowed additional business deductions for 1982 in the
amount of $4,266.15; for 1983 in the amount of $3,001.90; for
1984 in the amount of $3,241.35; and for 1985 in the amount of
$6,657. The result of these concessions by respondent is that
the deficiencies decreased to $573 for 1982; $398 for 1983; $399
for 1984; and $762 for 1985.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011