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income for 1977 and 1978 (in addition to the other years in
issue) are erroneous. Respondent asserts in her answer the same
determinations that she made in the notices of deficiency. In
his reply to respondent's answer, petitioner specifically denies
respondent's determinations of taxable income for the years in
issue, which includes her determinations of other or
miscellaneous income. Petitioner's denial, in relevant part,
states:
Petitioner denies that he ever had any potentially
taxable income even vaguely close to the amount alleged
by Respondent, and that his total gross receipts for
the periods in question totaled $12,210,610, exclusive
of Deductions, as follows: [Emphasis added.]
* * *
1977 - $2,022,392.00
1978 - $2,926,612.00
We note that the amounts of taxable income denied by petitioner
for 1977 and 1978 are the same amounts of other income petitioner
reported on his purported Forms 1040 for 19777 and 1978.
From the record before us on this motion, we conclude that
respondent has failed to make a prima facie case that there
exists no genuine issue of material fact regarding petitioner's
receipt of other or miscellaneous income in the respective
amounts of $2,000,536 and $2,926,612 for taxable years 1977 and
1978. Although petitioner reported these same amounts as other
7 On his purported 1977 Form 1040, petitioner reported other
income in the amount of $2,000,536, dividend income in the amount
of $8,998, and interest income in the amount of $12,858, for a
total amount of income of $2,022,392.
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