George F. Walker - Page 2

                                        - 2 -                                         

          of $1,952 under section 6651(a)(1)1 for failing to timely file              
          his 1990 tax return.                                                        
               Before trial, petitioner conceded that his daughter, Wendy             
          Walker, did not qualify as his dependent under sections 151 and             
          152 as claimed on his Federal income tax return.  In his opening            
          brief, petitioner conceded that he was liable for the addition to           
          tax under section 6651(a)(1).  The remaining issues for decision            
          are:  (1) Whether petitioner is entitled to claim certain trade             
          or business deductions; (2) whether payments of $2,400 made to              
          his former wife qualify as alimony; and (3) whether petitioner is           
          entitled to file as a "head of household" for 1990.                         
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and attached exhibits are incorporated             
          herein by this reference.  Petitioner resided in Landover,                  
          Maryland, at the time the petition was filed in this case.                  
               During the year in issue, petitioner worked for the District           
          of Columbia Department of Administrative Services.  The office              
          where petitioner worked was located in the Gallery Place area of            
          Washington, D.C.  Petitioner earned approximately $52,728 at his            
          position with the D.C. government.  In 1990, petitioner lived               

               1All section references are to the Internal Revenue Code in            
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure, unless otherwise                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011