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Street property).5 With respect to the Massachusetts Street
property, petitioners also made during 1995 at least (1) one
mortgage payment of $1,000, (2) a payment of $292.56 with respect
to telephone service, and (3) payments totaling $220.79 for
materials.
Ms. Owens visited her mother in Lebanon, Missouri (Lebanon),
at least twice each year. Ms. Owens’ visits to her mother
usually lasted between one week and one month. During 1994, Ms.
Owens was snowed in during one of those visits. As a result, Ms.
Owens stayed in Lebanon for two months. When Ms. Owens traveled
to visit her mother in Lebanon, she took money with her for her
expenses. During 1994, when Ms. Owens stayed for two months
because of a snowstorm, Mr. Owens wired her some money.
Mr. Owens filed Form 1040, U.S. Individual Income Tax
Return, for taxable year 1990, which showed a loss for that year
of $13,779. Mr. Owens and Ms. Owens jointly filed a return
(joint return) for each of the taxable years 1991 and 1992.
Those joint returns showed losses for 1991 and 1992 of $5,817 and
$31,843, respectively. The loss that Mr. Owens reported in his
1990 return was equal to the loss that he claimed in Schedule C
of that return, reduced by $121 of taxable interest that he
reported in that return. The loss that petitioners reported in
5The record does not disclose the location of the Massachu-
setts Street property.
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