Linda Sanders - Page 2

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               After concessions,1 the issues for our consideration are:              
          (1) Whether petitioner is liable for income and self-employment             
          taxes in 1993; (2) whether petitioner is entitled to claim a                
          standard deduction in 1992; and (3) whether petitioner is liable            
          for additions to tax under sections 6651(a)(1)2 and 6654 for 1992           
          and 1993.                                                                   
          Background                                                                  
               At the time of the petition in this case, petitioner resided           
          in Littleton, Colorado.3  Petitioner was married during 1992 and            
          in the beginning of 1993.  She obtained a divorce in April 1993.            
          Petitioner did not file Federal income tax returns for 1992 or              
          1993.  Petitioner conceded that she received the following                  
          amounts as income:                                                          
                    Wage Income                                                       
                    Bank of   City Center     Annie B. Webb Trust Income              
          Year      Parker     National Bank      Dividends      Interest             
          1992      $14,715   --                  $997.65          --                 
          1993      --        $3,130         789.21    $146.76                        
          Federal income tax of $582.86 was withheld by the Bank of Parker            
          from petitioner's wages during 1992.  Petitioner did not make               

               1 Respondent concedes that petitioner did not receive income           
          in 1992 in excess of the amounts stipulated and that she is not             
          liable for self-employment tax under sec. 1401 for that year.               
               2 Unless otherwise indicated, all section and subtitle                 
          references are to the Internal Revenue Code in effect for the               
          years at issue, and all Rule references are to the Tax Court                
          Rules of Practice and Procedure.                                            
               3 The parties' stipulation of facts and exhibits are                   
          incorporated by this reference.                                             




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