- 2 - Background The record establishes and/or the parties do not dispute the following. Petitioner resided in St. Henry, Ohio, at the time she filed the petition in this case. Petitioner and Carl L. Dues (Mr. Dues), who died on a date not disclosed by the record before July 9, 2002, jointly filed a Federal income tax (tax) return for each of the taxable years 1997 (1997 return) and 1998 (1998 return). In the 1997 return, petitioner and Mr. Dues reported, inter alia, total income of $80,520, taxable income of $68,320, total tax of $13,775, tax withheld of $0, and estimated tax payments of $13,889 and claimed an overpayment of tax of $114 and a refund of tax of $114. In the 1998 return, petitioner and Mr. Dues reported, inter alia, total income of $4,155, taxable income of $0, tax withheld of $0, estimated tax payments of $0, and total tax of $0. Around April 2000, petitioner and Mr. Dues jointly filed an amended tax return for each of the taxable years 1997 (amended 1997 return) and 1998 (amended 1998 return). In the amended 1997 return, petitioner and Mr. Dues reported, inter alia, taxable income of $0, total tax of $0, tax withheld of $0, estimated tax payments of $13,889, and tax owed of $0. In the amended 1998 return, petitioner and Mr. Dues reported, inter alia, taxable income of $0, total tax of $0, tax withheld of $0, estimated taxPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011