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Respondent determined a deficiency of $833 in petitioner’s
Federal income tax for 2001. The issues for decision are: (1)
Whether petitioner received and failed to report unemployment
compensation for the year in issue; (2) whether petitioner is
entitled to a deduction for contributions to an Individual
Retirement Account (IRA) for the year in issue; and (3) whether
petitioner is entitled to deduct Schedule C, Profit or Loss From
Business, expenses claimed on a Form 1040X, Amended U.S.
Individual Income Tax Return, submitted to respondent.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated by this reference. Petitioner resided in Orlando,
Florida, at the time the petition was filed.
This case was called for trial at a trial session of the
Court in Tampa, Florida, on September 20, 2004. Counsel for
respondent appeared at trial; however, there was no appearance by
or on behalf of petitioner. Respondent advised the Court that
petitioner and respondent had executed a stipulation of facts,
and, accordingly, this stipulation with attached exhibits was
filed and made part of the record. Petitioner provided no
explanation for her failure to appear at the trial session. By
order dated September 20, 2004, the Court deemed the matter
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