Lewis L. Reese - Page 4

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          belongings had been moved from California, petitioner’s wife                
          purchased new furniture for use there.  She remained in                     
          California, caring for her daughter and granddaughter and working           
          at San Francisco General Hospital.  After petitioner completed              
          his medical treatment, he moved back to California.  He began               
          driving from Washington, D.C., on or about December 26, 1997,               
          stopped in Decatur, Georgia, to spend the New Year holiday with             
          his sister, and arrived in San Francisco on or about January 4,             
               Petitioner received Social Security disability benefits of             
          $26,364 in 1997.  These benefits were attributable to 1996 and              
          1997.  Of the total amount, $20,011 was paid to petitioner                  
          directly, $44 was paid on behalf of petitioner for Medicare                 
          premiums, and the remaining $6,309 was paid to petitioner’s                 
               Petitioner filed a Federal income tax return for 1997 as a             
          married person filing a separate return.  He reported $20,490 in            
          adjusted gross income,2 but has since conceded that his 1997                

          2The notice of deficiency reflects taxable income as shown                  
          on petitioner’s return to be $16,389.  Petitioner’s return shows            
          $14,389.  This $2,000 discrepancy was apparently an attempt by              
          respondent to correct a mathematical error in petitioner’s                  
          computation of adjusted gross income.  The following computation            
          appears on petitioner’s return:                                             


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