- 4 -
Hence, respondent determined that petitioners' total
community property income for each year at issue is as follows:
1989 1990 1991 1992 1993
Wage income $48,854 $52,583$37,569 $53,600 $33,829
Pension income 39,073
Respondent further determined that each petitioner's 50
percent share of the above-noted total community property income
is as follows:
1989 1990 1991 1992 1993
Wage income $24,427 $26,292$18,785 $26,800 $16,914
Pension income 19,537
Respondent also determined that because Mrs. Stafford filed
Federal income tax returns for 1989, 1990, and 1993 reporting the
wage income she received in her individual capacity for those
years, her respective share of unreported community property
income is reduced by the amounts so reported; i.e., $4,090
(1989); $10,875 (1990); and $6,769 (1993). Thus, respondent
determined that Mrs. Stafford's unreported community property
income is as follows:
1989 1990 1991 1992 1993
Wage income $20,337 $15,416$18,784 $26,800 $10,145
Pension income 19,537
When petitioners refused to stipulate any matter proposed by
respondent, an order to show cause why such matters should not be
deemed stipulated pursuant to Rule 91(f) was issued by the Court.
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