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as determined in the notice of determination with respect to
petitioners’ taxable years 1996, 1997, and 1999. We hold that
respondent did not abuse respondent’s discretion.
FINDINGS OF FACT
Many of the facts have been stipulated and are so found.
Petitioners resided in Newport News, Virginia, at the time
they filed the petition in this case.
During 1996, petitioner Gerald L. Frey (Mr. Frey) received
wages of $37,849.88 from Blackhawk Industries, Inc. (Blackhawk
Industries), and petitioner Jessica P. Frey (Ms. Frey) received
wages totaling $20,799.48 from Smithfield Apartments Corp.
(Smithfield Apartments) and Bailey Enterprises, Inc. (Bailey
Enterprises). During 1997, Mr. Frey received wages of $45,961
from Blackhawk Industries, and Ms. Frey received wages totaling
$21,998 from Smithfield Apartments and Bailey Enterprises.
During 1999, Mr. Frey received wages totaling $35,630.92 from the
Virginia Department of Transportation (Virginia Transportation
Department), Employment Services, Inc. (ESI), and ECPI College of
Technology (ECPI College) and unemployment compensation of
$1,596.
Although Mr. Frey received wages during the years at issue
as well as unemployment compensation during 1999 and Ms. Frey
received wages during 1996 and 1997, petitioners did not report
such wages and unemployment compensation in any Federal income
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