- 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