- 3 - 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, 1998. 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 lawyer. 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: (continued...)Page: Previous 1 2 3 4 5 6 7 8 Next
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