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Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
For convenience, monetary amounts have been rounded to the
nearest dollar amount.
FINDINGS OF FACT
Some facts are stipulated and are so found. The stipulation
of facts, with accompanying exhibits, is incorporated herein by
this reference. At the time he filed the petition, petitioner
resided in Duluth, Georgia.
Petitioner did not file a Form 1040, U.S. Individual Income
Tax Return (tax return), for 2000, nor did he file any tax return
from 1996 through 2003. He did file tax returns from 1971 to
1995.
During 2000, petitioner received proceeds of $225,390 from
the sale of securities (the securities) as follows:
Date
of Sale Security Sold Proceeds
Unknown SBC Communications Inc. $43
02/04/00 AT&T Corp. 51,623
10/03/00 Avaya Inc. 32
02/01/00 AT&T Corp. 49,686
07/25/00 AT&T Corp. 31
12/28/00 AT&T Corp. 6,638
02/01/00 Bell Atlantic Corp. 22,983
02/01/00 BellSouth Corp. 6,516
02/01/00 Honeywell Intl Inc. 8,535
02/01/00 Lucent Technologies Inc. 7,467
02/03/00 MediaOne Group Inc. 5,636
07/21/00 MediaOne Group Inc. 6,800
07/25/00 MediaOne Group Inc. 1,020
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Last modified: May 25, 2011