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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.
Background
The record establishes and/or the parties do not dispute the
following:
A. Petitioners’ Form 1040 for 1997
On or about April 14, 1998, David Andrew Schmith and
Kathleen Stilwell Schmith (petitioners), residents of Las Vegas,
Nevada, submitted to respondent a Form 1040, U.S. Individual
Income Tax Return, for the taxable year 1997. On the Form 1040,
petitioner Kathleen Stilwell Schmith listed her occupation as
cashier; in contrast, petitioner David Andrew Schmith did not
list his occupation.
Petitioners entered zeros on all of the lines of the income
portion of the Form 1040, specifically including line 7 for
wages, line 8a for taxable interest, line 13 for capital gain,
line 19 for unemployment compensation, line 22 for total income,
lines 32 and 33 for adjusted gross income, and line 38 for
taxable income. Petitioners also entered zeros on line 39 for
tax, lines 47 through 52 for other taxes, and line 53 for total
tax. Petitioners then claimed a refund in the amount of $542.81,
which was equal to the amount of Federal income tax that had been
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