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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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Last modified: May 25, 2011