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Pursuant to the stipulation of the parties, petitioner has
deficiencies of $949, $896, and $1,843 in Federal income taxes
for 1999, 2000, and 2001; section 6651(a)(1) additions to tax of
$237, $224, and $451, respectively, for those years; and a
section 6654(a) addition to tax of $39 for 2001.2 At trial,
respondent orally moved to impose the section 6673 addition to
tax.
The issues for decision are: (1) Whether petitioner was
required to file Federal income tax returns for the years at
issue, and (2) whether petitioner’s pension and Social Security
income is exempt from Federal income taxes.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioner’s legal residence at the time the petition was filed
was Springfield, Oregon.
Petitioner worked as a truck driver for the Motion Picture
Industry in Studio City, California, for 30 years. During his
employment, petitioner traveled throughout the United States
hauling any equipment necessary for the Motion Picture Industry.
2 In the notice of deficiency issued to petitioner,
respondent had determined deficiencies of $2,287.50, $2,234.50,
and $3,811.70 in petitioner’s Federal income taxes and added sec.
6651(a)(1) additions of $571.88, $558.63, and $952.92, and sec.
6654(a) additions of $110.72, $119.35, and $152.32, for the
taxable years 1999, 2000, and 2001, respectively. The
stipulation of facts agreed to and submitted by both parties to
the Court listed, without explanation, the new, adjusted amounts.
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