James C. DuBois, Sr. - Page 2

                                         -2-                                          
          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.                                          








Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011