- 2 - effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency in petitioner’s Federal income tax of $6,591 and an accuracy-related penalty in the amount of $1,318 for the taxable year 1997. After concessions,1 the issues for decision are: (1) What amount of Social Security disability benefits is includable in petitioner’s gross income; and (2) whether petitioner is entitled to a deduction for attorney’s fees incurred in obtaining the Social Security benefits. Some of the facts have been stipulated and are so found. The stipulations of fact and the attached exhibits are incorporated herein by this reference. Petitioner resided in South San Francisco, California, on the date the petition was filed in this case. Petitioner moved from California to the Washington, D.C., area in early December 1996 in order to obtain medical treatment. He maintained a household in Washington, using furniture and other items moved from California. In late December 1996, petitioner’s wife moved back to California due to medical problems experienced by her daughter living there. Because their 1Petitioner concedes that (1) he is not entitled to a deduction for any contribution to an Individual Retirement Account, and (2) a State income tax refund of $1,096 must be included in his gross income. Respondent concedes that petitioner is not liable for the accuracy-related penalty.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011