Bruce David Cohen - Page 17




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          than a zero basis.  Nonetheless, he did not offer any specific              
          figures in his testimony and did not produce any documentation              
          regarding how, when, or at what prices he obtained the shares.              
          Thus, absent any data in the record which would support a                   
          recalculation of petitioner’s capital gains, we hold petitioner             
          to the $10,490 and $9,227 figures stated on his returns.                    
          IV.  Filing Status                                                          
               The filing status of an individual for income tax purposes             
          is determined as of the close of the taxable year.  Sec.                    
          7703(a)(1).  In applying this rule, however, an individual                  
          legally separated from his or her spouse will not be considered             
          as married.  Sec. 7703(a)(2).  Here there appears to be a dispute           
          between the parties regarding whether petitioner’s filing status            
          for 1992 should be single or married filing separate.                       
               The parties have stipulated that petitioner was married on             
          August 19, 1990; that he and his wife separated on January 15,              
          1993; and that the couple did not file joint returns in 1990,               
          1991, or 1992.  Accordingly, respondent has acknowledged on brief           
          that petitioner’s filing status was single for tax years prior to           
          1990.  In addition, the parties have stipulated that petitioner’s           
          filing status was married filing separate in 1990 and 1991.  It             
          is respondent’s position that married filing separate is the                
          appropriate status for 1992 as well.  Petitioner, on the other              
          hand, has refused to agree to a stipulation to such effect.  Yet            






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