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did not have enough income to be required by law to file a
return. Petitioner believed that in calculating his income to
determine whether he was required to file a return he was
entitled to deduct his claimed expenses in arriving at the income
figure. In support of this contention, petitioner submitted a
copy of the tax return instructions that he claimed he relied on
in reaching his decision not to file. The instructions read, in
relevant part, as follows:
You must file a return if your gross income was at least the
amount shown in the last column.[3] Gross income means all
income you received in the form of money, goods, and
services that is not exempt from tax, including any gain on
the sale of your home (even if you may exclude or postpone
part of all of the gain). * * *
Petitioner's claim is not supported by the instructions he
purportedly relied on. He misread or misconstrued the above-
quoted language. The instructions clearly state that a taxpayer
must file a return if his gross income for the year equals or
exceeds a specified dollar amount. In the next sentence, the
term "gross income" is clearly defined. Importantly, the
definition of "gross income" in the instructions does not in any
way state or even mention the deduction of any expenses in
arriving at "gross income". Petitioner's claim cannot be
3 The amount shown in the last column is $6,050 and $6250
for 1993 and 1994, respectively.
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