- 3 - 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 27,060Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011