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Respondent determined the following deficiencies in
petitioner's Federal income taxes, additions to tax, and
penalties for the years 1989, 1990, 1991, and 1992:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1989 $1,744 $436.00 $332.00
1990 1,286 321.50 245.60
1991 1,489 372.25 297.80
1992 1,864 93.20 211.60
The issues for decision are: (1) Whether petitioner failed
to report interest income for 1991 and 1992; (2) whether
petitioner is entitled to dependency exemptions for the 4 years
at issue; (3) whether petitioner is entitled to head-of-household
filing status for the 4 years at issue; (4) whether petitioner is
entitled to a casualty loss deduction under section 165(a) for
1989; and (5) whether petitioner is liable for additions to tax
under section 6651(a)(1) and penalties under section 6662(a) for
the 4 years at issue. One other adjustment, for medical expenses
for the years 1989, 1991, and 1992, is computational and will be
resolved by resolution of the contested issues.
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Florissant, Missouri.
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