Daniel Joseph White - Page 3




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               Respondent determined a deficiency in petitioner’s 1997                
          Federal income tax of $13,008 and an addition to tax for failure            
          to file timely under section 6651(a)(1) of $562.72.  After                  
          concessions,1 the issues for decision are:  (1) Whether                     
          petitioner is entitled to an overpayment based on a claimed                 
          credit for an estimated tax payment, and (2) whether petitioner             
          is liable for an addition to tax under section 6651(a)(1) for               
          failure to file a return timely.                                            
               Petitioner resided in Virginia Beach, Virginia, at the time            
          he filed the petition.  We combine our findings of fact and                 
          conclusions for convenience.                                                
               Petitioner’s 1997 Federal income tax return2 reflects Kelly            
          K. White (Mrs. White) as petitioner’s spouse, her Social Security           
          number, and petitioner’s filing status as married filing a joint            
          return.  The return also reflects both petitioner’s and Mrs.                
          White’s total wage income of $94,787, total tax liability of                
          $16,561, total Federal income tax withheld of $14,686, an                   
          estimated tax payment of $6,000, and a refund of $4,125.  The               


               1  The parties agree that there is no deficiency in tax.               
          They further agree that, if petitioner is not entitled to the               
          claimed credit for an estimated tax payment and amount applied              
          from the 1996 return (estimated tax payment) of $6,000, then                
          after taking into account withholding credits and a payment in              
          the amount of $945, the net amount of tax due is $930.  Secs.               
          6211(b)(1), 6651(b)(1).                                                     
               2  See our discussion infra with respect to the addition to            
          tax under sec. 6651(a)(1) where we conclude that the 1997 return            
          was executed and timely filed by petitioner.                                




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