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petitioner's 1991 Federal income tax in the amount of $5,619 and
an addition to tax under section 6651(a)(1) in the amount of
$881.
After concessions, the remaining stipulated issues for
decision are: (1) Whether the Tax Court has jurisdiction to
determine whether petitioner's 1991 tax deficiency was discharged
in bankruptcy, (2) if we do have jurisdiction to decide the
dischargeability issue, whether the bankruptcy proceeding
discharged petitioner's 1991 Federal income tax deficiency,
(3) whether petitioner is entitled to a bad debt deduction in the
amount of $2,626, and (4) whether petitioner is entitled to a
deduction for rent in the amount of $4,800. The parties did not
favor us with a complete copy of the underlying adjustments. The
issues set forth above are from the Stipulation of Agreed Issues.
Some of the facts have been stipulated and are so found.
Petitioner resided in Central Square, New York, at the time his
petition was filed.
During the taxable year at issue, petitioner was employed as
a professor by the State University of New York at Oswego
(S.U.N.Y. Oswego). Petitioner taught classes 2 days a week.
Prior to 1991, petitioner and his family lived in Central
Square, New York. Central Square is located near S.U.N.Y.
Oswego.
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