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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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