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Background
The record establishes and/or the parties do not dispute the
following facts:
Petitioner filed a joint Federal income tax return with his
former wife, Toyia A. Pena (formerly known as Toyia A. Noons)
(Ms. Pena), for the taxable year 1993.
On March 19, 1998, respondent issued a notice of deficiency
to petitioner and Ms. Pena for the taxable year 1993.2 In the
notice of deficiency, respondent determined a deficiency in
Federal income tax and an addition to tax for the taxable year
1993 in the amounts of $35,080 and $2,490, respectively.
On June 22, 1998, petitioner and Ms. Pena commenced a case
in this Court at docket No. 11163-98 challenging respondent’s
deficiency determinations, which case was tried to the Court on
May 17, 1999, in Houston, Texas (prior proceeding). Petitioner
and Ms. Pena were represented at trial in the prior proceeding by
James A. Cerks.3 At that trial, petitioner testified as the only
witness. In Noons v. Commissioner, T.C. Memo. 2000-106, the
Court sustained respondent’s deficiency determinations, and we
entered decision on March 29, 2000. Petitioner and Ms. Pena did
not appeal, and our decision became final on June 27, 2000.
2When respondent issued the notice, petitioner and Ms. Pena
were already divorced.
3Mr. Cerks is also representing petitioner in the instant
case.
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Last modified: May 25, 2011