James C. DuBois, Sr. - Page 5

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               Respondent determined that petitioner’s base amount was zero           
          for 1999 because he did not live apart from his spouse on each              
          day of the year.  Petitioner testified that he lived apart from             
          his wife during all of 1999.  We find petitioner’s testimony                
          credible in light of the record as a whole, including the                   
          undisputed facts that petitioner filed his 1999 tax return using            
          the status “Married filing separate return”, that petitioner used           
          the Ward Street address on that return, that respondent                     
          recognized the Ward Street address as petitioner’s address when             
          he mailed to petitioner the sticker attached to his 1999 return,            
          that respondent mailed the subject notice of deficiency to                  
          petitioner at the Ward Street address, and that the payor of                
          petitioner’s pension mailed the Form 1099-R to petitioner at the            
          Ward Street address.  Whereas the Forms 5754 did show                       
          petitioner’s address as the Freeland Street address, i.e., the              
          address of petitioner’s wife, those forms were prepared by the              
          Hazel Park tellers and not by petitioner.  The tellers simply               
          inscribed on those forms the address for petitioner shown on his            
          driver’s license.  We find credible petitioner’s testimony as to            
          why his driver’s license continued to list the Freeland Street              
          address as his address.  We hold for petitioner on this issue.              











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