Anthony J. Taylor - Page 5




                                        - 4 -                                         
          during the winter months was sufficient to support him for the              
          entire year.  He stopped working in New Jersey and did not file a           
          New Jersey State income tax return for those years that he had no           
          income earned from employment within that State.  Petitioner’s              
          1994, 1995, and 1996 Federal income tax returns were filed                  
          listing the apartment as petitioner’s address; the Schedules C,             
          Profit or Loss From Business, included with those returns also              
          listed the apartment as the address of petitioner’s business.               
          Forms 1099 issued to petitioner by third parties for those years            
          were sent to the apartment.                                                 
               From 1992 to 1996, although he no longer worked in New                 
          Jersey, petitioner returned to the New Jersey residence in the              
          spring and remained there through the summer and some of the fall           
          seasons each year.  During those years he was the only occupant             
          of the house.  The utilities always remained in service and the             
          house always remained furnished.  With the exception of some                
          clothing and an automobile that he kept in Florida, petitioner              
          kept his personal belongings at the New Jersey residence.                   
          Petitioner’s children who lived in New Jersey watched the New               
          Jersey residence when petitioner was in Florida, but none of the            
          children lived there or had keys to it.                                     
               Petitioner sold the New Jersey residence on July 5, 1996,              
          for $85,000.  In connection with the sale, petitioner received              
          $21,000 in cash and a note from the purchasers.  The note is                






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011