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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 1998
On or about April 15, 1999, Danney R. Land (petitioner), a
resident of Boulder City, Nevada, submitted to respondent a Form
1040, U.S. Individual Income Tax Return, for the taxable year
1998. On the Form 1040, petitioner listed his occupation as
“slot tech”.
Petitioner entered zeros on applicable lines of the income
portion of the Form 1040, specifically including line 7 for
wages, line 21 for other income, line 22 for total income, line
33 for adjusted gross income, and line 39 for taxable income.
Petitioner made no entry on line 40 for tax, but he did enter a
zero on line 56 for total tax. Petitioner then claimed a refund
in the amount of $1,450.43, which was equal to the amount of
Federal income tax that had been withheld from his wages.
Petitioner attached to his Form 1040 a Form W-2, Wage and
Tax Statement, disclosing the payment of wages to him during the
taxable year in issue. The Form W-2 was from Lakeview Co.,
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