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Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the years in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
This case was submitted fully stipulated, and the facts are
so found. The stipulations of the parties, with accompanying
exhibit, are incorporated herein by this reference.
Background
Russell S. Greene resided in Oxnard, California, at the time
of filing his petition in this case. Petitioner maintains that
he is not subject to Federal income taxes. He did not file tax
returns for the taxable years 1992, 1993, 1994, 1995, and 1996.
He stipulated, however, to having received income from the
following sources, in the amounts and of the types stated:
Payor & 1992 1993 1994 1995 1996
(Type)
of Income
Ventura County Shuttle, Inc. $6,712 $5,291 $308
(wages)
Survival Systems Staffing 9,134 35,976
Center
(wages)
St. Bernarine of Siena Church 600 1,800 $1,000
(wages)
Sandra Jo Ann Nickerson 21,249 $25,943
(wages)
Padre Serra Parish 2,955
(nonemployee compensation)
St. Maximilian Kolbe Church 1,600 5,585 8,000 9,540
(nonemployee compensation)
Patrick McDonald, Paddy Music 850
(nonemployee compensation)
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Last modified: May 25, 2011