- 3 -
When he retired in 1991, petitioner qualified for a pension from
the Motion Picture Industry.
Petitioner received benefits from his retirement account
with the Motion Picture Industry Pension Plan of Studio City,
California (Pension Plan), of $13,385 during taxable year 1999.
During the same year, petitioner also received Social Security
benefits of $15,570. Petitioner did not file a Federal income
tax return for taxable year 1999. During taxable year 2000,
petitioner received Pension Plan retirement proceeds of $14,185
and Social Security benefits of $15,954. Petitioner also did not
file a Federal income tax return for 2000. Finally, for taxable
year 2001, petitioner did not file a Federal income tax return
even though he had received Pension Plan retirement proceeds of
$19,878 and Social Security benefits of $16,548. Petitioner
contends he had no obligation to file income tax returns for the
taxable years 1999, 2000, and 2001.
Sometime after his retirement from the Motion Picture
Industry, petitioner became an evangelist and associate pastor in
World’s Prayers Answered Church of God. Petitioner grew up in
the church; his mother was a minister and ordained pastor in the
church. Although petitioner was not an ordained minister, he had
assisted his mother in her capacity for 50 or 60 years.
Petitioner’s specific church duties were unclear, although he
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011