- 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 indicated.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