Earnest and Laura Tillman - Page 4

                                        - 4 -                                         
          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                              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011