- 3 -
FINDINGS OF FACT
Some of the facts were stipulated, and those facts, with the
annexed exhibits, are so found and are incorporated herein by
reference. At the time the petition was filed, petitioner's
legal residence was Naples, Florida.
In 1993, petitioner earned wages of $17,751 working in a
convenience store at Naples, Florida. Petitioner also realized
$143 of interest income and $4,896 of Social Security income in
1993. Finally, petitioner received gross receipts of $5,277 from
the redemption of 209 shares of Citizens Federal Stock.
In 1994 petitioner continued to be employed at the same
convenience store in Naples, Florida, and earned wages of
$14,815. Petitioner also realized $60 of interest income and $21
of dividend income in 1994. Finally, petitioner realized gross
receipts of $1,287 from the redemption of 51 shares of Citizens
Federal Stock in 1994.
Petitioner did not file income tax returns for 1993 and
1994. The Internal Revenue Service (IRS) issued the notices of
2(...continued)
for the reason that the statute of limitations is not a
jurisdictional question but is a defense in bar or an affirmative
defense to be considered on the merits. See United Bus. Corp. of
Am. v. Commissioner, 19 B.T.A. 809, 831 (1930), affd. 62 F.2d 754
(2d Cir. 1933). The Court agreed that petitioner's statute of
limitations defense would be considered on the merits.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011