Robert R. Villwock - 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.                                                           
               A.  Petitioner’s Form 1040A for 1997                                   
               On or about May 7, 1998, petitioner submitted to respondent            
          a Form 1040A, U.S. Individual Income Tax Return, for the taxable            
          year 1997.  On the Form 1040A, petitioner listed his occupation             
          as “Computer Programmer”.                                                   
               Petitioner entered zeros on applicable lines of the income             
          portion of the Form 1040A, specifically including line 7 for                
          wages, line 11b for taxable pensions, and line 16 for adjusted              
          gross income.  Petitioner also entered zero on line 28 for total            
          tax.  Petitioner then claimed a refund of $9,618 equal to the               
          amount of Federal income tax that had been withheld from his                
               Petitioner attached to the Form 1040A:  (1) A Form W-2, Wage           
          and Tax Statement, disclosing that he was paid wages of                     
          $50,560.85 by Harrah’s-Las Vegas, and had withholding of Federal            
          income tax of $9,618.03, during the taxable year 1997, and (2) a            
          Form 1099-R, Distributions From Pensions, Annuities, Retirement             
          or Profit-Sharing Plans, IRA’s, Insurance Contracts, etc.,                  
          disclosing that he received a distribution of $13,000 from the              

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