- 4 -
stipend.4
During 1997, petitioner rented a one-bedroom apartment.
Petitioner had a land-line telephone in his apartment, and he
also had a cellular telephone.
During 1997, petitioner owned a 1994 Pontiac automobile.
Petitioner did not maintain any log or other record regarding the
use of his vehicle.
Petitioner’s Income Tax Return
Petitioner filed a Federal income tax return for 1997,
utilizing Form 1040PC, Format U.S. Individual Income Tax Return.5
Petitioner “attached” to his return several forms and schedules,
including the following: Schedule C, Profit or Loss From
Business; Form 4562, Depreciation and Amortization; and Form
8829, Expenses for Business Use of Your Home.
4 Petitioner testified that his work as a research assistant
in Russian medieval history “couldn’t really be reconciled with
[my] dissertation because I actually passed my orals in US
history”.
5 A Form 1040PC return is a computerized return prepared
using a personal computer; it is the forerunner of electronic
filing. IRS Publication 17 (1997 ed.) describes a Form 1040PC
return as follows:
The computer prints the return in a three-column
“answer sheet” format. It prints line numbers and
dollar amounts (and/or supporting explanations if
necessary) only for lines on which you made an entry.
Supporting tax forms and schedules are also printed in
this format. As a result, an 11-page conventional
return requiring forms and schedules can be printed as
a two-page 1040PC return.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011