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2001 Federal income tax return was signed and dated by both
petitioner and Ms. Glenn on April 10, 2002. Both petitioner and
Ms. Glenn executed the 2001 return voluntarily. Petitioner and
Ms. Glenn were divorced on November 13, 2002. Their judgment for
dissolution of marriage provided:
That each party shall be responsible for the payment of all
credit card bills and all other debts in his or her name
alone. Each shall hold the other harmless and indemnify the
other from the respective indebtedness.
However, the judgment for dissolution of marriage did not address
payment of joint liabilities.
On their jointly filed 2001 tax return, petitioner and Ms.
Glenn reported wage income of $157,301, interest income of $350,
and total pension and annuity income of $165,838.2 Petitioner
and Ms. Glenn reported adjusted gross income of $323,489 and
claimed deductions of $31,811 on Schedule A, Itemized Deductions.
Their 2001 income tax return reported a total tax of $86,293 and
a net amount owed of $21,438 after reducing their total tax by
the amount of income tax withheld.
During taxable year 2001, petitioner earned wages from two
sources: $58,502.61 from Ceridian Corp. from which $11,122.24 of
Federal income tax was withheld; and $74,219.76 from Kronos,
Inc., from which $14,984.69 of Federal income tax was withheld.
2This amount is rounded to the nearest dollar.
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