Augustin B. Jombo - Page 2




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          20 equal annual installments beginning in 1989.  In 1996,                   
          petitioner received $1,238,100 as lottery winnings, and he no               
          longer worked for the Nigerian Consulate General.  He disclosed             
          his lottery winnings on his 1996 income tax return and claimed              
          that the winnings were not taxable in 1996 because, inter alia,             
          he was employed by the Consulate General of Nigeria when he won             
          the lottery.  Following a concession by petitioner, the issues              
          for decision are:                                                           
               1.  Whether petitioner bears the burden of proof.  We hold             
          that he does.                                                               
               2.  Whether petitioner constructively received all of his              
          lottery winnings in 1989.  We hold that he did not.                         
               3.  Whether petitioner may exclude the lottery winnings he             
          received in 1996 because he was employed by the Consulate General           
          of Nigeria in 1989 when he won the lottery.  We hold that he may            
          not.                                                                        
               4.  Whether petitioner had a $4,237 net operating loss                 
          carried over to 1996.  We hold that he did not.                             
               5.  Whether petitioner is liable for the accuracy-related              
          penalty under section 6662 for 1996.  We hold that he is not to             
          the extent described below.                                                 
               Unless otherwise provided, section references are to the               
          Internal Revenue Code in effect for the applicable years, and               








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