Randall Mark Jacobson - Page 4




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          April 15, 1994, petitioner’s $12,500 payment of 1993 income tax.            
               In or about the 18th week of 1994, respondent posted as of             
          April 18, 1994, petitioner’s $8,000 payment of 1994 estimated tax.          
               In or about the 26th week of 1994, respondent posted as of             
          June 21, 1994, petitioner’s $8,000 payment of 1994 estimated tax.           
               On August 17, 1994, respondent received from petitioner and            
          Evalyn a Form 26883, Application for Additional Extension of Time           
          To File U.S. Individual Income Tax Return, asking that the time for         
          filing their 1993 tax return be extended to October 15, 1994.               
          Respondent approved this request.                                           
               In or about the 39th week of 1994, respondent posted as of             
          September 20, 1994, petitioner’s $8,000 payment of 1994 estimated           
          tax.                                                                        
               In or about the 5th week of 1995, respondent posted as of              
          January 19, 1995, petitioner’s $8,000 payment of 1994 estimated             
          tax.                                                                        
               In or about the 8th week of 1995, respondent posted as of              
          April 15, 1993, petitioner’s and Evalyn’s $16,571.20 claimed 1992           
          overpayment as a payment of 1993 estimated tax.  See infra note 4           
          and related text for later modification.                                    
               In or about the 18th week of 1995, respondent posted as of             
          April 15, 1995, petitioner’s $3,000 payment of 1994 income tax.             



               3The stipulation states that the document is Form 2868.  The           
          document itself, a Form 2688, plainly is what the parties intended          
          to describe, and we so interpret the stipulation.  See, e.g.,               
          Jasionowski v. Commissioner, 66 T.C. 312, 318 (1976).                       





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