- 4 -- 4 - C. Respondent's Request for Admissions and Petitioner's Responses On June 5, 1997, respondent served a request for admissions on petitioner under Rule 90. Respondent's request for admissions and petitioner's responses are as follows: 1. Petitioner admits that he did not file a U.S. Individual Income Tax Return, Form 1040, for 1989, 1990, 1991 and 1992. 2. Petitioner admits that from 1989 to 1992 he received: (a) Compensation for services as an airline pilot for American Airlines in the amounts of $149,663, $150,708, $176,719, and $155,171; (b) interest income from the American Airlines Credit Union in the amounts of $521, $147, $409, and $587; and (c) dividend income from various Merrill Lynch accounts in the amounts of $853, $905, $1,075, and $457. Petitioner denies that this income is taxable. Petitioner's response also includes the word "jurisdiction" without explanation. We assume this (and other unexplained references to "jurisdiction" in petitioner's response to respondent's request for admissions) relates to petitioner's contention in his petition that the Commissioner lacked jurisdiction to issue the notices of deficiency. 3. Petitioner admits that he received: (a) Capital gain income from various Merrill Lynch accounts totaling $4,754 in 1989; and (b) income of $88 from the sale of stock from Merrill Lynch in 1990, and $2,786 in 1991. Petitioner deniesPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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