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Table 10 summarizes respondent’s determinations as to
Gleave’s 1982 income subject to tax, and our redeterminations.
Table 10
Respondent’s Court’s
Determination Redeterminations
Income to Gleave 1$117,525.36 $106,038.75
Not income to Gleave --- 303.75
Burden of proof --- 8,965.44
1,2117,525.36 2115,307.94
1 Form 5278 of the notice of deficiency shows this amount as
$117,525.31. However, the addition on that form and on Form 886-
A is consistent with $117,525.36.
2 In the notice of deficiency checks numbered 1494 ($2,200) and
1555 ($17.42) are counted twice.
Deductions
In 1980, 1981, and 1982 Gleave paid mortgage interest in the
amounts of $1,645.04, $1,586.85, and $750, respectively. In 1982
Gleave paid real property taxes in the amount of $1,478.98 on
property that Gleave owned.8
8 Respondent agrees that Gleave is entitled to deduct
(continued...)
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