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6. As a result of the foreclosure of the Calmin
Drive property, petitioner Kenneth Anderson received
relief of indebtedness income in the amount of $275,000
during 1992.
7. Petitioners have not provided any information
or documentation establishing Kenneth Anderson's basis
in the Calmin Drive property.
8. Petitioners have not provided any information
or documentation establishing that they were insolvent
at the time of the Trustee's sale of the Calmin Drive
property.
9. Petitioners have not presented any information
or documentation establishing that they are entitled to
any deductions for the year 1992.
10. Petitioners are not entitled to any
deductions for the year 1992.
11. Petitioners have not presented any
information or documentation establishing that they are
entitled to any deductions for the year 1993.
12. Petitioners are not entitled to any
deductions for the year 1993.
13. Petitioners have not presented any
information or documentation establishing that they are
entitled to any deductions for the year 1994.
14. Petitioners are not entitled to any
deductions for the year 1994.
15. Petitioners have not presented any
information or documentation establishing that they are
entitled to any deductions for the year 1995.
16. Petitioners are not entitled to any
deductions for the year 1995.
17. Petitioner Kenneth Lee Anderson received
unemployment compensation in the amount of $3,480
during 1992.
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