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references are to the applicable versions of the Internal Revenue
Code. Rule references are to the Tax Court Rules of Practice and
Procedure. Dollar amounts are rounded to the dollar.
FINDINGS OF FACT
Some facts were stipulated. The stipulated facts and the
exhibits submitted therewith are incorporated herein by this
reference. We find the stipulated facts accordingly. Petitioner
resided in Detroit, Michigan, when his petition was filed. On
March 24, 2003, the date of trial, he was 71 years old.
Petitioner filed timely a 1999 Form 1040A, U.S. Individual
Income Tax Return, using the filing status “Married filing
separate return” and affixing thereto a sticker received from the
Internal Revenue Service showing his street address as “WARD ST”.
Petitioner stated on his return that his gross income included
only $11,968 of pension payments which he received during 1999.
Petitioner attached to his return a Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc., showing the $11,968 as well as
an amount of Federal income tax that had been withheld from his
pension. The Form 1099-R showed petitioner’s street address as
the Ward Street address. Petitioner computed his taxable income
at $4,786 by subtracting from the $11,968 a standard deduction of
$4,450 and an exemption of $2,750.
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