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effect for the years in issue. Rule references are to the Tax
Court Rules of Practice and Procedure. Dollar amounts are
rounded to the nearest dollar. Earnest Tillman and Laura Tillman
are separately referred to as Mr. Tillman and Mrs. Tillman,
respectively. We use the term “petitioners” to refer to
Mr. Tillman, or Mr. Tillman and Mrs. Tillman, as may be
appropriate.
FINDINGS OF FACT
Petitioners are husband and wife. They resided in LaPorte,
Indiana, when they petitioned the Court. They filed a 1989,
1990, and 1991 Form 1040, U.S. Individual Income Tax Return,
using the status of “Married filing joint return”. They filed
the 1989 return on April 13, 1992, and they filed the 1990 and
1991 returns on July 18, 1994. Petitioners’ 1989 tax return did
not include $1,152 of unemployment compensation that Mrs. Tillman
received during that year.
Petitioners’ 1989 through 1991 Schedules A reported the
following taxes and interest:
1989 1990 1991
Taxes $3,492 $3,492 $843
Interest 6,477 5,931 6,064
Respondent allowed the following amounts:
1989 1990 1991
Taxes $3,475 $662 $662
Interest 6,111 5,593 5,469
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