Kenneth Lee Anderson and Carol Jane Anderson - Page 6

                                                 - 6 -                                                   

                                                       Compensation Received by                          
                  Payor                  Mr. Anderson During 1994                                        
                  Petrolane Incorporated                     $22,559.07                                  
                  Transport Drivers, Inc.              7,749.00                                          
                  T.B.M. Chemical Transport, Inc.            2,070.00                                    
                  Envirospectrum, Inc.                       2,160.00                                    
                  During 1995, Ms. Anderson received compensation in the                                 
            amount of $7,352.76 from Temecula Valley Unified Schools of                                  
            Riverside County.  During that year, Mr. Anderson received                                   
            compensation in the amount of $38,590.13 from Amerigas Propane,                              
            Inc.                                                                                         
            Discussion                                                                                   
                  Rule 121(b) provides that a partial summary adjudication may                           
            be made that does not dispose of all the issues in a case if,                                
            inter alia, the pleadings and admissions show that there is no                               
            genuine issue of material fact as to those issues on which                                   
            partial summary adjudication is sought.  The moving party, in                                
            this case respondent, bears the burden of proving that there is                              
            no such genuine issue of material fact.  Marshall v.                                         
            Commissioner, supra at 271.                                                                  
                  The facts admitted and deemed admitted in this case                                    
            establish that petitioners received compensation during the years                            
            1992, 1993, 1994, and 1995 in the amounts of $45,647, $71,786.23,                            
            $44,153.59, and $45,942.89, respectively, none of which was                                  
            reported in the respective returns for those years.  We find that                            
            all of that compensation is income to petitioners for those                                  





Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011