- 3 -
returns and paid no Federal income taxes for 1990, 1991, 1992,
and 1993.
1. Determination of Taxable Income
Petitioner failed to provide any information as to the
amount or source of his income for the years 1990 through 1993.
During those years he was self-employed in the business of
selling hearing aids and giving hearing tests. He had been in
such business for about 20 years. Petitioner admitted during an
investigation by the Colorado Consumer Protection Office that
between July 1992 and January 1994, he had at least six business
transactions in Colorado. He also admitted that he transacted
most of his business in States other than Colorado and in six
foreign countries, but he refused to disclose any information
relating to such business.
Petitioner provided some support for his wife, Martha
Wallace, during the years 1992 and 1993.
In determining the amounts of petitioner's income for the
years 1990 through 1993, respondent used data obtained from the
U.S. Department of Labor, Bureau of Labor Statistics, which
detailed what it would cost a family of four to live, taking into
account food, housing, transportation, medical care, personal
care, and taxes. These figures were adjusted to one person,
based on the Bureau of Labor Statistics Survey of Consumer
Expenditures. Respondent subtracted all taxes contained in the
Bureau of Labor Statistics determination of necessary expenses.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011