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As explained in detail below, there is no genuine issue as
to any material fact, and a decision may be rendered as a matter
of law. Accordingly, we shall grant respondent’s motion for
summary judgment, as supplemented.
Background
The record establishes and/or the parties do not dispute the
following:
A. Petitioner’s Form 1040 for 1997
On or about April 15, 1998, Anthony M. Davich (petitioner)
submitted to respondent a Form 1040, U.S. Individual Income Tax
Return, for the taxable year 1997. On the Form 1040, petitioner
listed his occupation as “entertainer”.
Petitioner entered zeros on all lines of the income portion
of the Form 1040, specifically including line 7 for wages, line
22 for total income, lines 32 and 33 for adjusted gross income,
and line 38 for taxable income. Petitioner also entered zeros on
line 39 for tax and on line 53 for total tax. Petitioner then
claimed a refund in the amount of $53, which was equal to the
amount of Federal income tax that had been withheld from his
wages.
Petitioner attached to his Form 1040 two Forms W-2, Wage and
Tax Statement, disclosing the payment of wages to him during the
taxable year in issue. The first Form W-2 was from ETN
Productions, Inc., of Las Vegas, Nevada; it disclosed the payment
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