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itemized deductions, and taxable income as follows:
Year Income Magnum Adjusted Itemized Taxable
from Wages, Deduction Gross Income Deductions Income
Interest
1980 $137,219 $ 99,015 $38,204 $44,311 (6,107)
1981 145,168 105,103 40,065 44,962 (11,897)
1982 124,958 114,731 10,227 39,553 (36,326)
Respondent disallowed in part the Magnum loss deductions,6
medical and dental expenses, and interest expense deductions.
The understatement for the years at issue was primarily created
by the disallowance of the Magnum loss deduction.
The Audes' Marriage and Divorce
Petitioner and Mr. Aude had a rocky marriage, filled with
arguments, separations, reconciliations, and professional
therapy. Prior to and during the years at issue, Mr. Aude
physically abused petitioner. The abuse resulted in petitioner's
sustaining cracked ribs, bruised lungs, and concussions, which at
times required medical treatment and hospitalization. As a
result of the abuse, petitioner called the police several times,
and also obtained a restraining order against Mr. Aude. A
pattern of violence developed in their marriage, especially when
petitioner questioned Mr. Aude's decisions or behavior. As a
result of this pattern of abuse, petitioner avoided questioning
Mr. Aude on any issue.
6 Respondent disallowed the following Magnum deductions:
$90,626 in 1980; $105,103 in 1981; and $114,731 in 1982.
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