Anthony M. Davich - Page 3

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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.                                          
               The record establishes and/or the parties do not dispute the           
               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                
               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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Last modified: May 25, 2011