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petitioner's activities, while the remaining expenses in the
amount of $26,404 are attributable to petitioner Kristin
Ruggiero. In addition, petitioners attached to their return an
alternative minimum tax computation which calculated an
alternative minimum tax liability in the amount of $5,812.7
On August 12, 1992, petitioners submitted to respondent an
amended return (Form 1040X). Attached to the amended return was
a Schedule C which indicated "professor" as petitioner's
profession. The Schedule C reflects gross receipts in the amount
of $33,600, attributable to amounts petitioner received pursuant
to the two fellowships, as well as a "reader's fee" from Emory
University in the amount of $100. These amounts had been
reported as wages on the original return, and petitioners
accordingly reduced the amount of wages reported on the amended
return. Consistent with the original return, however, the amount
reported as wages on the amended return reflects total amounts
indicated on the Form W-2 issued by UConn, reduced by the
fellowship proceeds which petitioner remitted to UConn.
7 The notice of deficiency indicates that the alternative
minimum tax computation "per return" is $6,537. We assume that
respondent made other mathematical adjustments to the alternative
minimum tax which are not reflected in the record. In addition,
despite petitioners' attachment of an alternative minimum tax
computation to their return, petitioners' return does not reflect
that alternative minimum tax computation as "Other Taxes". Since
this adjustment is not reflected in the notice of deficiency, we
further assume that respondent adjusted this item as a
mathematical correction. Sec. 6213(b)(1).
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