Patti Ann Ollestad - Page 3

                                        - 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