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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.
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