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total tax of $0 and claimed a refund of $5,415.97 of tax with-
held. Petitioners attached to their 1996 joint return four Forms
W-2 reporting wages, tips, and other compensation totaling
$53,581. Petitioners also attached a document to their 1996
joint return (petitioners’ attachment to their 1996 joint return)
that contained statements, contentions, and arguments that the
Court finds to be frivolous and/or groundless.3
On or about April 15, 1998, petitioners filed jointly a tax
return for their taxable year 1997 (1997 joint return). In their
1997 joint return, petitioners reported total income of $0 and
total tax of $0 and claimed a refund of $1,742.50 of tax with-
held. Petitioners attached to their 1997 joint return Form W-2
reporting wages, tips, and other compensation of $60,124.
Petitioners also attached a document to their 1997 joint return
(petitioners’ attachment to their 1997 joint return) that con-
tained statements, contentions, and arguments that the Court
finds to be frivolous and/or groundless.4
On or about April 14, 1999, petitioners filed jointly a tax
return for their taxable year 1998 (1998 joint return). In their
3Petitioners’ attachment to their 1996 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, supra; Smith v. Commissioner, supra.
4Petitioners’ attachment to their 1997 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, supra; Smith v. Commissioner, supra.
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