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1040, U.S. Individual Income Tax Return, for the taxable year
1999 with a filing status of married filing jointly. The Federal
income tax return for the taxable year 1999 was signed by
petitioner and petitioner’s wife, Cynthia K. Berrey, on or about
March 31, 2004. On his Form 1040, petitioner reported the
following relevant items:
Line Amount
7 Wages $88,904
8a Taxable interest 71
9 Ordinary dividends 89
13 Capital gain 966
16a Total pensions and annuities 96,761
16b Taxable amount 96,761
34 Adjusted gross income 187,214
36 Itemized deductions 53,512
53 Tax on IRAs,... 6,323
On Schedule A, Itemized Deductions, petitioner reported the
following relevant deductions and expenses:
Line Amount
1 Medical and dental expenses $47,570
2 Adjusted gross income1 187,214
3 Multiply line 2 above by 7.5%2 14,041
4 Medical expense deduction $33,529
1Amount from Form 1040, line 34.
27.5-percent limitation under sec. 213(a).
As of the time of trial, petitioner’s Form 1040, which was
submitted to respondent’s Appeals officer, had not been accepted
by respondent. Also, as of the time of trial, respondent had not
assessed the tax due from Ms. Berrey because, as respondent
explained, “[petitioner] and * * * [Ms. Berrey] filed jointly,
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