- 2 -
After a concession by respondent,1 the issue for decision is
whether the Court has jurisdiction to grant the relief requested
by petitioners. We hold that we do not.
FINDINGS OF FACT
The parties stipulated a copy of petitioners’ income tax
return for 1996, but did not stipulate any other documents or to
any facts.
Petitioners resided in San Jose, California, at the time
that the petition was filed with the Court.
Petitioners timely filed an income tax return for 1996,
utilizing Form 1040EZ for that purpose. On their return,
petitioners reported the wages earned by petitioner Mary Ann
Garbett as a data entry operator for Santa Clara County
($29,565.84). Petitioners then reduced their income by $11,800,
representing two personal exemptions (2 x $2,550) and the
standard deduction applicable to a married couple filing jointly
($6,700), reporting taxable income in the amount of $17,765.84.
Utilizing the tax table, petitioners reported tax liability in
the amount of $2,666 and then, based on tax withheld from the
1 Respondent concedes that petitioners are not liable for
any deficiency in income tax for the year in issue.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011