John E. Buras - Page 3

                                        - 2 -                                         
               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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