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After concessions by petitioner, the sole issue we must
decide is whether petitioner is entitled to a filing status other
than single with respect to his 1996 tax return because of his
long-term economic and personal relationship with Mr. Todd Bates.
Respondent determined that petitioner had unreported
Schedule C, Profit or Loss From Business, income of $48,234, that
his wage income was decreased by $48,235 (the one dollar
difference is unexplained), that his self-employment tax was
$6,815, and that his self-employment tax deduction was $3,408.
Respondent also determined that petitioner was entitled to a
$4,000 standard deduction for single filing status, thereby
increasing taxable income by $2,700 ($6,700 for married
individuals filing joint returns, minus $4,000), and allowed him
a dependency exemption with respect to Mr. Bates. Respondent
determined that the tax table, single, was applicable to
determine petitioner’s tax.
FINDINGS OF FACT
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in Downers Grove, Illinois, at the
time he filed his petition.
Robert Mueller (petitioner) is homosexual. In 1989,
petitioner began a relationship with Mr. Bates.
Petitioner did not apply for nor receive a marriage license
or certificate from the State of Illinois from 1989 through 1996.
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