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presented petitioners’ case. Ella Joseph did not appear.1
References to petitioner are to Peter Milton Joseph.
For taxable year 1999, petitioners filed a joint Federal
income tax return, which included a Schedule A, Itemized
Deductions. During the year in issue, petitioners were married
and resided in Chicago, Illinois.
On their jointly filed 1999 tax return, petitioners reported
wage income of $60,236, interest income of $107, and taxable
Social Security benefits of $9,399. Petitioners did not report
any IRA distribution income on their jointly filed 1999 tax
return. Petitioners reported adjusted gross income of $69,100,
and claimed Schedule A itemized deductions in the amount of
$60,603. Their 1999 income tax return reported a total tax in
the amount of $36 and a refund amount of $140.46, after reducing
their total tax by the amount of tax withheld, $176.46.
1Ella Joseph passed away on Oct. 23, 2004, after the filing
of the petition in this case, but prior to trial. On Nov. 29,
2004, respondent filed a Motion to Dismiss for Lack of
Prosecution, with respect to Ella Joseph, on the ground that
there is no duly authorized representative or fiduciary to act on
behalf of Ella Joseph, deceased. By the time of trial, the
Motion to Dismiss for Lack of Prosecution had not been ruled upon
by this Court. Further, the record in this case was held open
for 30 days after trial to give petitioner an opportunity to
provide letters testamentary or be appointed personal
representative. The record was closed on Feb. 10, 2005. To
date, petitioner has not provided us with proof that he (or
anyone else) has been appointed personal representative. The
case will be dismissed as to Ella Joseph, deceased, for lack of
prosecution. The decision to be entered, with respect to her,
will reflect the disposition of the issues considered in this
opinion.
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