Horace M. Chambers - Page 2




                                        - 2 -                                         
               After concessions,1 the issues for our consideration are:              
          (1) Whether petitioner must include in his income wages in the              
          amount of $53,153 and $54,112 for tax years 1995 and 1996,                  
          respectively, that he earned as a civilian employee of the                  
          Department of Defense; (2) whether petitioner can exclude from              
          his wage income $14,363.89 and $16,965.90, that were garnished              
          from his wages during 1995 and 1996, respectively, to pay court             
          ordered alimony and child support; (3) whether petitioner is                
          entitled to deduct $2,312.46 and $2,865.84 in alimony that he               
          paid during the 1995 and 1996 tax years, respectively; and (4)              
          whether petitioner is liable for additions to tax under sections            
          6651(a)(1), 6651(a)(2), and 66542 for the 1995 and 1996 tax                 
          years.                                                                      
                                  FINDINGS OF FACT3                                   
               Petitioner resided at 1701 Ellis Lake Drive, #54,                      
          Marysville, California, at the time he filed his petition.                  


               1 Petitioner has conceded: (1) He failed to report interest            
          income of $14 and $12 for the 1995 and 1996 tax years,                      
          respectively; (2) he failed to report dividend income of $97 for            
          the 1995 tax year; and (3) he failed to report the sale of stock            
          totaling $8,479 for the 1995 tax year.  Respondent concedes that            
          petitioner had a basis of $10,600 in the stock and that                     
          petitioner had a capital loss of $2,121 in 1995.                            
               2 Unless otherwise indicated, section references are to the            
          Internal Revenue Code in effect for the years at issue, and Rule            
          references are to the Tax Court Rules of Practice and Procedure.            
               3 The stipulation of facts and the exhibits attached thereto           
          are incorporated herein by this reference.                                  





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