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Respondent determined a deficiency in petitioners' Federal
income tax for the taxable year 1995 in the amount of $582.
After a concession by petitioners,2 the issue for decision
is whether petitioners must report on their joint return the
$1,640 of wage income received by petitioner wife. We hold that
they must.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioners resided in Mogadore, Ohio, at the time that
their petition was filed with the Court.
Petitioners filed a joint Federal income tax return for the
year in issue. Petitioners' return was prepared by Linda Havens
(Ms. Havens). On Form 1040A, line 6(e), a total of 4 exemptions
were claimed. On line 21, Ms. Havens incorrectly calculated the
total exemptions of $10,000 (4 � $2,500) to be $1,000. As a
result of this mathematical error, petitioners reported an
additional $9,000 in taxable income. Petitioners signed their
return on February 4, 1996, and claimed a refund due of
$1,264.41.
(...continued)
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2 Petitioners concede that petitioner wife received $1,640
of wage income during the year in issue.
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