-3-
Sulochana D. Avula (Ms. Avula) was employed as a technician at a
pharmacy.
In October 1989, the State of Missouri authorized Interna-
tional Academy of Mathematical and Computer Modelling, Inc., to
conduct business as a not-for-profit corporation. Petitioners own
100 percent of the stock of that corporation. Effective January
1, 1991, the State of Missouri canceled the corporate license of
the International Academy of Mathematical and Computer Modelling,
Inc., because the corporation failed to file a correct annual
report with the secretary of state of Missouri. In May 1999,
petitioners contacted the State of Missouri about the Interna-
tional Academy of Mathematical and Computer Modelling, Inc. On
July 15, 1999, the International Academy of Mathematical and
Computer Modelling, Inc., became an active not-for-profit corpora-
tion.
Petitioners filed a joint Federal tax return (return), Form
1040, for each of the years at issue on the date indicated:
Form 1040 Filing Date
1991 April 14, 1995
1992 April 17, 1996
1993 November 4, 1996
1994 November 22, 1996
1995 December 3, 1996
Petitioners included a Schedule C, Profit or Loss From
Business (Schedule C), with each of their 1991 and 1992 returns.
Petitioners did not include a Schedule C with any of their returns
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