-5-
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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Last modified: May 25, 2011