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employment of any and/or all Plaintiffs prior to November 1,
1992 by PayLess. [Emphasis added.]
Petitioner and his then wife, Mrs. Hamblin, filed a joint
Federal income tax return for 1995. The amount received by
petitioner from PayLess was not included as income on the return.
At the time the return was filed in February 1996, petitioner was
incarcerated. The return was not signed by petitioner; however,
Mrs. Hamblin signed the return on his behalf pursuant to a
General Durable Power of Attorney petitioner had previously
executed appointing Mrs. Hamblin as his agent with authority to
perform such acts on his behalf. The items of income reported on
the return are as follows:
Wages and salaries $2,960
Taxable interest income 75
Schedule C business income 5,670
Other income: House cleaning 300
Total $9,005
The earned income reported on the return was attributable solely
to Mrs. Hamblin and included Schedule C income from a real estate
sales activity conducted by Mrs. Hamblin under the business name
of Heritage Realtors. The return also included an Internal
Revenue Service form, Schedule EIC, Earned Income Credit, which
listed two qualifying children. The amount of the earned income
credit claimed was $2,961. Petitioner and Mrs. Hamblin separated
in 1995 and were divorced in 1999.
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