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failed to report her 50-percent share of community property
income earned by Mr. Stafford in his individual capacity for
those years; (2) Mrs. Stafford failed to file Federal income tax
returns for 1991 and 1992 and thus failed to report her 50-
percent share of community property income earned by Mr. Stafford
in his individual capacity for those years; and (3) Mr. Stafford
failed to file Federal income tax returns for any year at issue
and thus failed to report his 50-percent share of community
property income earned by petitioners in their individual
capacities.
Respondent determined that Mrs. Stafford received the
following wage income:
Year Payor Amount
1989 North Forest Independent
School District $ 3,670
Molly Maid of Champions 421
1990 North Forest Independent
School District 10,875
1993 Tarkington Independent
School District 6,769
Respondent determined that Mr. Stafford received the
following wage and pension income:
Year Payor Amount
1989 BP Exploration $44,763
1990 BP Exploration 30,572
BP Exploration
(1099-R pension income) 39,073
Carlton Accountants 6,362
Texas Employment Comm'n 4,774
1991 Carlton Accountants 6,289
Accountants on Call 31,280
1992 Accountants on Call 53,600
1993 Accountants on Call 27,060
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Last modified: May 25, 2011