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individual income tax returns for his taxable years 1990 and
1991. Nor did he make estimated tax payments for those years.
During 1990 and 1991, under his personal Social Security
number and at his mailing address, petitioner received payments
on behalf of "California Barbecue". On the basis of information
reported by payers, respondent determined that petitioner, doing
business as California Barbecue, had received the following
nonemployee compensation during those years:
Payer 1990 1991
Hewlett-Packard Co. $774 ---
Stanford University 736 $28,072
Syva Co. 1,858 ---
Apple Computer, Inc. 5,405 ---
Oracle Corp. 1,071 ---
Nordstrom, Inc. 5,515 ---
Respondent further determined that, during the same years
petitioner had received payments of interest as follows, on the
basis of reports of the payer:
Payer 1990 1991
Great Western Bank $644 $138
Additionally, records filed with respondent by the Social
Security Administration reflect that petitioner received Social
Security payments as follows:
Payer 1990 1991
Social Security Admin. $9,496 $10,006
Of the payments from the Social Security Administration, $4,748
represents taxable income for petitioner's taxable year 1990 and
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