Virgil and Joyce Brashear - Page 2

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          section 66731 (respondent’s motion).2  We shall grant respon-               
          dent’s motion.                                                              
                                     Background                                       
               The record establishes and/or the parties do not dispute the           
          following.                                                                  
               Petitioners resided in Henderson, Nevada, at the time they             
          filed the petition in this case.                                            
               On April 15, 1999, petitioners filed jointly a Federal                 
          income tax (tax) return for their taxable year 1998 (1998 joint             
          return).  In their 1998 joint return, petitioners reported total            
          income of $0 and total tax of $0 and claimed a refund of $748.40            
          of tax withheld.  Petitioners attached to their 1998 joint return           
          Form W-2, Wage and Tax Statement, reporting wages, tips, and                
          other compensation of $73,382.39.  Petitioners also attached a              
          document to their 1998 joint return (petitioners’ attachment to             
          their 1998 joint return) that contained statements, contentions,            
          and arguments that the Court finds to be frivolous and/or ground-           
          less.3                                                                      

               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      
               2Although the Court ordered petitioners to file a response             
          to respondent’s motion, petitioners failed to do so.                        
               3Petitioners’ attachment to their 1998 joint return is very            
          similar to the documents that certain other taxpayers with cases            
          in the Court attached to their tax returns.  See, e.g., Copeland            
                                                             (continued...)           





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