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2. Respondent determined petitioner was allowed a
deduction for 1989 for the standard deduction, in
the amount of $2,600. Petitioner did not dispute
this determination, and we deem petitioner to have
conceded this adjustment.
B. 1990:
1. Respondent determined petitioner was allowed a
deduction for 1990 for a personal exemption in the
amount of $2,050. Petitioner did not dispute this
determination, and we deem petitioner to have
conceded this adjustment.
2. Respondent determined petitioner was allowed a
deduction for 1990 for the standard deduction, in
the amount of $2,725. Petitioner did not dispute
this determination, and we deem petitioner to have
conceded this adjustment.
IV. Docket No. 3305-96, June J. Cordes:
A. 1991:
1. Respondent adjusted petitioner’s income for 1991
to reflect her receipt of taxable Social Security
benefits in the amount of $2,088. Petitioner
concedes this adjustment.
2. Respondent determined petitioner received interest
income for 1991 in the amount of $33,000.
Respondent concedes this adjustment.
3. Respondent determined petitioner was allowed a
deduction for 1991 for the standard deduction, in
the amount of $3,500. Petitioner disputed this
determination in her petition but presented no
further argument. We deem petitioner to have
conceded this adjustment.
4. Respondent determined petitioner was liable for an
addition to tax for 1991, pursuant to sec.
6651(a)(1), for failure timely to file a tax
return. Petitioner concedes she did not file an
income tax return for 1991 and concedes that, if
the Court concludes petitioner received income for
1991, she is liable for the addition to tax to the
extent of that income.
5. Respondent determined petitioner was liable for an
addition to tax for 1991, pursuant to sec. 6654,
for failure to make estimated tax payments.
Petitioner presented no argument regarding the
addition to tax and concedes that, if the Court
concludes petitioner received income for 1991, she
is liable for the addition to tax to the extent of
that income.
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