Marian and Maria Juskuv - Page 3




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          and worked for Faulkner Hospital in Jamaica Plain and the Hebrew            
          Rehabilitation Center for the Aged in Roslindale.                           
               Respondent’s Andover, Massachusetts, Service Center received           
          petitioners’ 1995 Federal income tax return, Form 1040, on                  
          November 20, 1996, together with Forms W-2.  On line 7 of the               
          Form 1040, petitioners reported wages of $78,613; and on line 22,           
          total income of $78,613.  They claimed total adjustments to                 
          income on line 30 of $78,613 and adjusted gross income on line 31           
          of zero.  Thereafter, zero amounts were reported on line 37--               
          taxable income, and line 54--total tax.  Petitioners requested a            
          refund of $8,942, an amount representing their total Federal                
          income tax withholding.  The return did not include Schedules C,            
          D, and E.  Attached to the Form 1040 was a three-page "Affidavit            
          and Statement" submitted by petitioners which set forth various             
          tax protester arguments, rejected by this and other courts, in              
          support of their claim that they owe no income tax.  Petitioners            
          filed their return claiming married filing jointly status and two           
          exemptions.                                                                 
               In the notice of deficiency dated April 18, 1997, respondent           
          determined that petitioners failed to include $10,300 of taxable            
          distributions in their gross income for 1995.  Respondent                   
          computed the deficiency as follows:                                         









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