Thomas William McAdams - Page 1

                                   118 T.C. No. 24                                    

                               UNITED STATES TAX COURT                                

                        THOMAS WILLIAM MCADAMS, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12763-00.            Filed May 15, 2002.                    

                    P married his wife (W) in 1947.  P and W were not                 
               legally separated or divorced.  During 1998, W resided                 
               in Boise, Idaho (Boise address).  During 1998, P stayed                
               at the Boise address in excess of 30 days.  P and W                    
               maintained separate bedrooms at the Boise address.                     
                    In 1998, P received $11,181.60 in Social Security                 
               income.  P filled out the Social Security Benefits                     
               Worksheet associated with his 1998 tax return.  P                      
               listed $25,000 as his “base amount” because he was                     
               married and believed that he lived apart from W for the                
               entire year.  On his 1998 tax return, P claimed                        
               “married filing separately” status, reported $11,181.60                
               of Social Security benefits, and reported $0 as the                    
               taxable amount of his Social Security benefits.                        
                    In the notice of deficiency, R increased P’s                      
               interest income by $52 and reduced P’s “base amount” to                
               zero, thereby increasing the taxable amount of P’s                     
               Social Security benefits.                                              

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011