- 2 -
motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioners resided in Las Vegas, Nevada, at the time they
filed the petition in this case.
Sometime between December 30, 1996, and January 6, 1997,
petitioners filed jointly a Federal income tax (tax) return for
their taxable year 1995 (1995 joint return). In their 1995 joint
return, petitioners reported total income of $0 and total tax of
$0 and claimed a refund of $7,618.21 of tax withheld. Petition-
ers attached to their 1995 joint return two Forms W-2, Wage and
Tax Statement (Form W-2), reporting wages, tips, and other
compensation totaling $46,259. Petitioners also attached a
document to their 1995 joint return (petitioners’ attachment to
their 1995 joint return) that contained statements, contentions,
and arguments that the Court finds to be frivolous and/or ground-
less.2
On or about April 15, 1997, petitioners filed jointly a tax
return for their taxable year 1996 (1996 joint return). In their
1996 joint return, petitioners reported total income of $0 and
2Petitioners’ attachment to their 1995 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
v. Commissioner, T.C. Memo. 2003-46; Smith v. Commissioner, T.C.
Memo. 2003-45.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011