Daniel C. Noonan - Page 2

                                        - 2 -                                         

          Federal income tax in the amount of $3,162, plus an addition to             
          tax under section 6651(a)(1) in the amount of $791.                         
               The issues for decision are:  (1) Whether petitioner is                
          entitled to joint filing status, and (2) whether petitioner is              
          liable for the addition to tax under section 6651(a)(1) for                 
          failure to timely file his return.                                          
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts, the supplemental stipulation of           
          facts, and the attached exhibits are incorporated herein by this            
          reference.  At the time of the filing of the petition, petitioner           
          resided in Thousand Oaks, California.                                       
               Petitioner and Melissa Noonan (Mrs. Noonan) were married in            
          1973 and have 4 children.  From 1973 through 1985, petitioner and           
          Mrs. Noonan filed joint Federal income tax returns.                         
               In May 1987, petitioner and Mrs. Noonan separated.  Sometime           
          in 1987, Mrs. Noonan commenced judicial proceedings for divorce.            
          During 1988, Mrs. Noonan and the children resided with Mrs.                 
          Noonan's father.  Petitioner and Mrs. Noonan did not reside                 
          together at any time during 1988.2  After a long and bitter                 
          proceeding, the divorce between petitioner and Mrs. Noonan became           
          final in 1991.                                                              

          2  However, there is no indication in the record that they                  
          were legally separated during 1988 under a decree of separate               
          maintenance.  See sec. 6013(d)(2).                                          

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

Last modified: May 25, 2011