- 3 - Some of the facts have been stipulated, and they are so found. The stipulation of facts, the supplemental stipulation of facts, and the attached exhibits are incorporated herein by this reference. At the time of the filing of this petition, petitioner resided in Inglewood, California. Petitioner and his wife Evelyn Jean Roberts have one daughter, Nicole Aileen Roberts, who was born on October 2, 1969. In 1983, petitioner, Mrs. Roberts, and Nicole resided in the family home. During 1983, petitioner was employed as an engineer by the Sanitation Department of the County of Los Angeles. Petitioner received wages as an employee from the County of Los Angeles in the amount of $29,029, from which no withholding taxes were deducted. In addition, petitioner received interest income in the amount of $3,305 in 1983. Petitioner made no estimated tax payments in 1983. Mrs. Roberts was unemployed during 1983. In 1983, petitioner and Mrs. Roberts owned a residence located at 2422 West 177th Street in Inglewood, California (the Inglewood property). During 1983, petitioner and Mrs. Roberts made mortgage payments on the Inglewood property, the amounts of which were not included in the record. In addition, petitioner 2(...continued) whether petitioner had a taxable year. Fortunately, however, petitioner presented no argument in the brief regarding these issues. Accordingly, we shall not address them nor the potential exposure to a sec. 6673 penalty.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011